Defendant

A Imprisonment with prison labor for six months, Defendant B shall be punished by a fine of 50 million won, respectively.

Defendant

Co., Ltd.

Punishment of the crime

The defendant was the representative director of corporation B established for the purpose of labor services, etc. in Gangnam-gu Seoul Metropolitan Government D.

No person shall submit to the Government a list of total tax invoices under the Value-Added Tax Act without being supplied with goods or services by false entry.

1. Defendant A

A. On October 24, 2011, the Defendant submitted a false list of total tax invoices at the time of preliminary return of value-added tax at the time of the second preliminary return of value-added tax, and submitted a false list of total tax invoices by seller to Gangnam-gu Seoul Metropolitan Government, which entered as if he was supplied goods or services equivalent to KRW 402,110,400 from the E “E” without being supplied with goods or services.

B. On January 27, 2012, the Defendant submitted a false list of total tax invoices at the time of filing the final return of value-added tax at the time of filing the said final return of value-added tax at the time of the said final return of value-added tax at the time of the said final return on May 27, 2012, the Defendant submitted a false list of total tax invoices by individual purchaser, which entered as if he was supplied goods or services equivalent to KRW 1,025,902,560 from “E” without being supplied with goods

C. On April 25, 2012, the Defendant submitted a list of total tax invoices at the time of the preliminary return of value-added tax at the time of the first preliminary return of the value-added tax at the time of the said preliminary return, the Defendant submitted a list of total tax invoices by individual purchaser, who entered false facts as if he was supplied goods or services equivalent to KRW 706,418,455 from “E” without being supplied with goods or services.

On July 24, 2012, the Defendant submitted a list of false tax invoices when filing the final return of value-added tax at the time of filing the said tax invoice on July 24, 2012, and entered false information as if he received goods or services equivalent to KRW 36,00,000 from “E” without being supplied with goods or services.