A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the representative of the F Co., Ltd. (hereinafter referred to as the "F") established with the main purpose of the interior business of Seocho-gu Seoul Metropolitan Government E and 404.

1. Around December 4, 2013, the Defendant issued a false tax invoice and received false tax invoice in total 581,600,000 won from July 24, 2013 to June 30, 2014, including the receipt of false tax invoice from “G” as if he/she had not received goods or services from “G” in spite of the fact that he/she received goods or services from “G”. Moreover, the Defendant issued or received false tax invoice in total 581,60,000 won from “from July 24, 2013 to “ June 30, 2014” as indicated in the attached list of crimes.

2. In the indictment to submit a list of total tax invoices by customer and purchase of false entries, each time for submission is set as at the time of filing a final return without distinguishing between the preliminary return of value added taxes and the final return, but it is apparent that it is a clerical error. As such, ex officio correction is made.

A. On October 25, 2013, the Defendant reported the scheduled value-added tax return at the said Seocho Tax Office for the second taxable period (from July 1, 2013 to September 30, 2013) of the second taxable period (from July 1, 2013 to September 30, 2013), and submitted to “H” a list of accounts of separate sources of sales, stating as if he/she supplied goods or services equivalent to KRW 125,00,000, the supply price of which was 125,000, in the absence of the fact that he/she supplied goods or services to “H”.

B. On January 27, 2014, the Defendant filed a report on the confirmation of value-added tax for the second taxable period (from October 1, 2013 to December 31, 2013) at the Seocho-gu Seoul District Tax Office on February 2013, 2013, and submitted to the Government a list of the total sum of the accounts for each purchase price by the purchaser, stating as if he/she received goods or services from “G” and other companies including “G”, even though there was no fact that he/she received goods or services from the suppliers, etc.

(c)

The Defendant is on April 25, 2014.