Defendants shall be punished by a fine of KRW 6,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A farming association corporation B is established for the purpose of producing and selling processed agricultural products, and the defendant A is the representative director of the above corporation.

1. Defendant A

A. On May 2014, the Defendant issued a tax invoice with the content of supplying KRW 18 million to the North Korean upper part of the Republic of Korea, i.e., KRW 11,000,000,000 to D and E without supply of goods or services, and issued the tax invoice without supply of goods or services to D and E, by July 201, notwithstanding the absence of supply of goods or services.

B. Although the Defendant did not receive the goods or services from two male persons on the same date and at the same place as above, he received a tax invoice of KRW 25 million from F to receive a regular refund of KRW 25 million and received a tax invoice of KRW 12 million in total from F and G without the supply of goods or services as indicated in the attached list of crimes.

(c)

On July 24, 2014, the Defendant submitted a false entry of KRW 57 million in sales, 66 million in purchase, and submitted a false entry of KRW 30,310,000 in sales, and KRW 36 million in sales, on October 24, 2014, on the basis of the tax account statement prepared without supplying or receiving goods or services at a tax office located in Young-gu, Young-gu, Young-gu, Young-gu, Seoul Special Metropolitan City.

2. The defendant Eul goods or goods as described in the preceding paragraph in relation to the defendant's business at the time and place mentioned in paragraph (1).