Defendants shall be punished by a fine of KRW 20,000,000.

Defendant

If A does not pay the above fine, 100,000 won.

Punishment of the crime

Defendant

A is the representative director of the defendant B Co., Ltd. who runs the wholesale business of home appliances from January 20, 2010 to port of port D.

1. Defendant A

A. On July 23, 201, the Defendant submitted a preliminary return of value-added tax (the trading period: from April 1, 2011 to June 30, 2011) at a port tax office located at the center of the north-gu, 346, the Defendant submitted a preliminary return of value-added tax (the trading period: from June 1, 201 to June 30, 201) at the selling place, and even if Company B actually supplied goods equivalent to KRW 11,00,000 to Company AD during the trading period, the Defendant submitted a false list of value-added tax invoices at the selling place, stating as if he/she supplied goods equivalent to KRW 110,00,000,000, in addition to KRW 110,000,000.

B. On January 20, 2012, when the Defendant filed a preliminary return of value-added tax (the trading period between October 1, 201 and December 31, 2011) at the port tax office, the Defendant submitted a preliminary return of value-added tax (the trading period) at the port tax office, and when Company B supplied goods equivalent to KRW 3,83,636 in fact to Company D during the trading period, the Defendant submitted a preliminary list of value-added tax accounts with the false statement as to the supply of goods equivalent to KRW 372,920,753,636 in addition to KRW 372,920 in fact.

(c)

On April 24, 2012, when filing a preliminary return of value-added tax (the trading period between January 1, 2012 and March 31, 2012) at the port tax office, the Defendant submitted a list of total tax invoices by customer, while submitting a list of total tax invoices by customer during the trading period, and even if Company B did not supply goods or services to Company A during the trading period, the Defendant submitted a false list of total tax invoices by customer, stating as if he/she supplied goods of 164,00,000 won.

(d)

The Defendant, at the port tax office on July 25, 2012, submitted a preliminary return of value-added tax (the trading period between April 1, 2012 and June 30, 2012) at the port tax office on January 2012, the Defendant offered goods equivalent to KRW 297,00,000,000, even if Company B did not supply goods or services to Company A during the trading period.