Defendants shall be punished by a fine of KRW 15,000,000.

The Defendants did not pay the above fines.

Punishment of the crime

Defendant

A is a person who operated D Company from April 2010 to March 2013, 2013 for the purpose of the retail business, etc. of hot-do C located in Busan Northern-gu, and Defendant B is a person who operated F Company F in Nam-gu, Incheon.

On April 2012, the Defendants offered to issue or issue a sales and purchase-related tax invoice in the name of D Company and to submit a list of related total tax invoices to meet the shortage of tax invoices related to F’s sales and purchase.

No one shall issue or receive any tax invoice without being supplied with or being supplied with the goods or services under the Value-Added Tax Act, and shall not submit to the Government a list of total tax invoices by seller on a false basis.

1. Tax invoices;

A. On September 10, 2012, the Defendants conspired to issue a false tax invoice and issued ten tax invoices of KRW 77,390,000, as indicated in the separate sheet of crime, as if they were to supply goods of KRW 15,270,000 in supply price, even though there was no fact that goods or services were provided to G companies, and at the above D Company’s office, the Defendants issued ten tax invoices from that time to January 15, 2013, as shown in the separate sheet of crime.

B. On October 17, 2012, the Defendants conspired to receive false tax invoices, and received a tax invoice as if they were supplied with goods of KRW 30,000,000 in supply price, even though they did not receive goods or services from H companies, even though they did not receive goods or services from H companies.

2. A list of total tax invoices by customer and by seller:

A. A. Around January 25, 2013, the Defendants’ list of the total tax invoices by customer are as if the Defendants conspired to supply goods or services to the Company, even though there was no fact that the Plaintiff provided goods or services to the Company, the value of supply is KRW 200,000,000.