Defendants shall be punished by a fine of 6 million won.

Defendant

B If the above fine is not paid, 50,000.

Punishment of the crime

Defendant

A is a corporation established for the purpose of oil sales business in Gangnam-gu Seoul Metropolitan Government, and Defendant B is the representative director and the above corporation is a person who actually operates the corporation.

1. Defendant B received oil 6,101 drums from G Co., Ltd. and 14 business partners, such as the list of offenses, from Sep. 12, 2009 to Dec. 31, 201, from G Co., Ltd. located in Gangnam-gu Seoul Metropolitan Government E, and paid in cash, following cash payment: (a) Defendant B did not receive a tax invoice equivalent to KRW 1,428,913,092 of the value of supply.

2. Defendant A Co., Ltd. was supplied with oil as above to the Defendant’s business, and Defendant A Co., Ltd., a de facto representative and employee, did not issue a tax invoice of KRW 1,428,913,092.

Summary of Evidence

1. Defendant A’s legal statement, Defendant B’s partial legal statement

1. Police suspect interrogation protocol regarding F;

1. Each written answer to H, I, and F;

1. Each certificate of J, K, L, M, and N;

1. A written accusation;

1. Copies of investigation report of value-added tax;

1. A copy of each value-added tax return, the arrangement of purchase data, and the application of statutes on purchase books;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A Co., Ltd.: Each fine shall be chosen, respectively, for each transaction partner described in the Punishment of Tax Offenses Act and Article 18 and Article 10(2)1 of the Punishment of Tax Evaders Act (attached Form 100, comprehensively;

(b) Defendant B: Each fine is chosen, covering each other of the transaction partners listed in the Punishment of Tax Evaders Act (attached Form 10(2)1 of the Punishment of Tax Evaders Act);

1. Defendants who increase concurrent crimes: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act;

1. Determination of sentence (defendants);

(a) Crimes of violating the Punishment of Tax Evaderss Act as set forth in the table of crime inundation: 2.3 million won;

(b) Violation of the Punishment of Tax Evaders Act in 2, 8, 11, and 13 of the List of Offenses: KRW 100,000,000;

C. Violation of each of the Punishment of Tax Evaderss listed in Nos. 3 and 9 of the Punishment of Tax Evaders Act.