1. Defendant A shall be punished by a fine of KRW 30 million.

When the defendant does not pay the above fine.

Punishment of the crime

Defendant

A is a person who from February 24, 2010 to the present, has been in office as the president of the Defendant B Agricultural Cooperatives in Ansan City.

1. Defendant A

(a) No person who receives a false invoice shall receive an invoice without being supplied with goods or services under the tax-related Acts of a corporation;

Nevertheless, on December 10, 2012, the Defendant issued a false invoice equivalent to KRW 730,000,000 from a correct agricultural company (ju) as if he were supplied without being supplied goods or services from an agricultural company (ju).

(b) No person who issues a false invoice may issue an invoice without supplying goods or services under corporate tax-related Acts;

Nevertheless, the Defendant issued a false statement of the amount equivalent to KRW 730,000,000 as the supply price to a joint business entity of the Gyeonggi-do Environmental Association, although there was no fact that he supplied goods or services to a joint business entity of the Gyeonggi-do Environmental Association, at the time and place described in the above 1. A.

(c)

No person who submits a false aggregate invoice for individual suppliers shall submit to the Government a false aggregate invoice for individual suppliers under the tax-related Acts of the corporation without being supplied with goods or services.

Nevertheless, on February 19, 2013, the Defendant submitted a list of total invoices by individual suppliers in Pyeongtaek-si, 2012, stating and submitting a list of total invoices by individual suppliers at Pyeongtaek-si, 2012, and the Defendant did not receive goods or services from the company Barun (ju), but submitted a list of total invoices by individual suppliers stating the purchase amount of KRW 730,000,000, in Pyeongtaek-si.

(d)

Any person who submits a list of total invoices by false customer shall not supply goods or services under the tax-related Acts of the corporation.