A defendant shall be punished by imprisonment for a year and a fine of 12 million won.

Where a fine is not paid, one hundred thousand won shall be the one day.

Punishment of the crime

The defendant is C's operator.

1. Points of submitting a list of total tax invoices by customer by false entry;

A. A. Around January 25, 2010, the Defendant reported the value-added tax on the second half of 2009 on January 25, 2010, and submitted to the Government a list of individual suppliers’ tax invoices, as shown in [Attachment] No. 15,700,000, including the false statement as to the supply of goods or services equivalent to KRW 15,70,000, despite the fact that C was not supplied with goods or services from the State.

B. Around July 25, 2010, the Defendant reported the value-added tax on July 25, 2010, and submitted to the Government a list of individual suppliers’ tax invoices, as shown in [Attachment] Nos. 3 and 4, stating that the Defendant was provided with goods or services equivalent to KRW 63,200,000, despite the absence of the fact that C was supplied with goods or services from the State.

C. Around January 25, 2011, the Defendant reported the value-added tax return for the second period in 2010 on January 25, 2011, and submitted to the Government a list of individual suppliers’ tax invoices, as shown in the table 5 and 6 of the annexed crime list, including the false statement as to the supply of goods or services equivalent to KRW 173,290,000, notwithstanding the absence of the fact that C was supplied with goods or services from the State.

On July 25, 2011, the Defendant reported a value-added tax return for the first time in July 25, 2011, and submitted to the Government a list of total tax invoices by seller, stating that the Defendant was provided with goods or services equivalent to KRW 170,623,00, although there was no fact that C was supplied with goods or services from the State.

E. On January 25, 2012, the Defendant was provided goods or services equivalent to KRW 41,647,000, even though there was no fact that C was supplied with goods or services from the State around January 25, 201 when filing a value-added tax return for the second period of value-added tax on or around January 25, 2012.