Defendant shall be punished by a fine of KRW 10,000,000.

Punishment of the crime

Defendant

A Co., Ltd. (hereinafter referred to as “Defendant Co., Ltd.”) is a corporation established for the purpose of the development, manufacture, assembly, etc. of electronic parts.

No list of total tax invoices by customer shall be entered in the list of total tax invoices by customer without being supplied with goods or services under the provisions of the Value-Added Tax

1. On July 27, 2009, D (E’s “E” appears to be a clerical error, correction) entered into the Defendant Company’s office located in the Sinposi, Sinposi, Sinposi, Ma with no fact that the fact was supplied goods or services from G, and entered “107”, “H”, “H”, “B”, and “2” in the purchase column into the serial number column of the list of total tax invoices by list by list by list of total tax invoices by list by list by list of total tax invoices by list by list in “H”, “H”, and “1,250,000,000”, and submitted the above list by list of total tax invoices by list by list of total tax invoices by list by list of total tax invoices by list by list of total tax invoices by list by list by 184, 100,000.

Summary of Evidence

1. Witnesses D and E respective legal statements;

1. Some of the statements made to D, E, and K in each end of the year;

1. A written accusation, a tax offense record and written opinion, a value-added tax return by each general taxable person, each tax invoice, a check signature statement, and the application of each statute to the certified transcript of register;

1. Articles 3 and 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) concerning the crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and the former Punishment of Tax Evaders Act;