A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

(State) The Defendant is the representative director of C&C, who operates the said company.

1. Submission of false entries by buyer;

A. On April 25, 2009, the Defendant submitted a false entry to the list of total tax invoice by buyer on or around April 25, 2009, one (1) year from January 1, 2009 to March 31, 2009 (2009 from January 1, 2009 to March 31, 2009). In submitting a false entry to the list of total tax invoice by buyer on or around April 25, 2009, the Defendant submitted a false entry into the list of total tax invoice by stating “one (1), business registration number D, trade name (1,400,00)” with “two (22) copies, total supply value, 265,346,818 won” without supplying goods or services, and submitted a false entry into the list of total tax invoices.

B. Around July 25, 2009, the Defendant submitted a false entry into the list of total tax invoice by buyer on July 25, 2009, the Defendant submitted a false entry into the list of total tax invoice by buyer on January 1, 2009 (from April 1, 2009 to June 30, 2009) without supplying goods or services, and submitted a false entry into the list of total tax invoice by stating the amount of KRW 64, total supply value, KRW 282,374,183 over 30 times in total, as shown in the list of crimes in the attached Form (2).

C. On October 25, 2009, the Defendant submitted a false entry to the list of the total tax invoice by buyer on or around October 25, 2009, the Defendant entered the false entry into the list of the total tax invoice by buyer on or around February 25, 2009 (from July 1, 2009 to September 30, 2009) and submitted the list of the total tax invoice by buyer on or around September 25, 2009, without supplying goods or services, entered the list of the total tax invoice by “number 1, business registration number G, trade name H, purchase 1,00,000” and entered the list of the total tax invoice by 34 times in total as shown in the list of the crimes in the attached Form (3).

The submission of false statements by buyer on January 25, 2010.