1. Defendant A shall be punished by imprisonment with prison labor for one year.

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

Defendant

A is a person who actually operates D, B, and E, and Defendant B is a corporation established for the purpose of distributing steel products.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. Defendant A

A. On September 30, 2010, the Defendant issued a false tax invoice, as if he/she supplied goods or services to E (State) in the office located in Busan High-gu F, Busan High-gu, and the fact was, despite the fact that he/she supplied goods or services to E (State), issued a false tax invoice of KRW 350,000,250 as he/she supplied goods or services to E (State). From around that time to December 31, 2010, the Defendant issued a false tax invoice of KRW 18 in total without the supply price of goods or services for 3,464,249,310, as shown in the crime list 1,3, and 5 attached hereto, from that time until December 31, 2010.

B. On September 30, 2010, the Defendant received the processed tax invoice, at the E (State) office located in Busan Seo-gu G, Busan, and the fact was issued 20 copies of a false tax invoice in total amount of KRW 4,123,772,180 in the supply price of goods or services from (State)B as if the supply price was supplied at KRW 350,00,250, and from that time to December 31, 2010, without having received the supply of goods or services from (State)B, and was issued 20 copies of a false tax invoice in total of KRW 4,123,72,180 in the supply price without having received the supply of goods or services at least 20 times.

2. Defendant B

A. On September 30, 2010, the Defendant issued a processed tax invoice. The Defendant issued the Defendant’s company’s actual operator with respect to the Defendant’s business at the (StateB office) B’s office located in Busan Seo-gu, Busan around September 30, 201, and the fact is, notwithstanding the fact that the Defendant supplied goods or services to E (State), 350,000 won supplied to E (State).