1. Defendant A shall be punished by imprisonment with prison labor for one year and six months;

2. B The Defendant shall be punished by a fine of KRW 300 million.

Punishment of the crime

"2011 Highest 375"

1. Defendant A is the substantial representative of Company B established for the purpose of recycling export and import business. A.

During the taxable period from January 1, 2008 to December 31, 2008, the Defendant evaded corporate tax of KRW 69,362,440,00,000 from the office of a stock company B, which is located in Busan Shipping Daegu, and of KRW 370,847,730, in an unlawful manner.

(b) No person shall issue or receive a tax invoice without providing or receiving false tax invoices in violation of the Punishment of Tax Evaders Act;

From January 1, 2008 to December 31, 2008, the Defendant issued, as shown in the separate sheet of crime (2) a tax invoice in an amount equivalent to KRW 34,782,750 in total of the supply values entered in the respective tax invoice of KRW 143,120,50 in the aggregate of supply values entered in the supplier’s “B”, the supplier’s “StateB”, and the supplier’s “H”, and the supplier’s “H”, respectively, in the above office from January 1, 2008 to December 31, 2008, although there was no fact that the goods were actually supplied, the Defendant received from the above office from January 1, 2008 to December 31, 2008, a tax invoice of KRW 2,021,620,162 from J to December 31, 2008, as shown in the separate sheet of crime (1).

2. Defendant B is a juristic person whose purpose is to run the scrap metal business.

A, the actual representative of the defendant, was issued a tax invoice in the same date, time, place, and the defendant's business as described in paragraph (1) by unlawful means as above, and the tax invoice was issued even without being supplied with goods, respectively.

The defendant of "2012 Highest 2094" on August 2009, at the Gangseo-gu Busan Metropolitan Government K (State) around 17,940,00 won equivalent to the 1st class 5,980km and 4,205.