Defendants shall be punished by a fine of KRW 10 million.

Defendant

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

Punishment of the crime

Defendant

A is a business operator (business registration number E) and Defendant B is a corporation established for the purpose of construction business, etc. after completing business registration with the trade name of corporation B in NamD.

1. Defendant A

(a) No list of total tax invoices by customer shall be submitted to the Government without supplying goods or services, stating in falsity a list of total tax invoices by customer;

Nevertheless, on April 25, 2012, the Defendant filed a final return on the value-added tax base for the first year 2012 at the office B, the Defendant filed a false report with the director of the Gwangju Northern District Tax Office, stating that he/she supplied goods or services equivalent to KRW 200,000,000 in total without supplying goods or services to the other party to the transaction (business registration number 408-81-68955) during the period from January 1, 2012 to March 31, 2012, which is the above reporting period, the Defendant submitted to the director of the Gwangju Northern District Tax Office a false list, stating that he/she supplied goods or services equivalent to KRW 331,00,000 in total without supplying goods or services over the two-year reporting period from October 25, 2012.

Accordingly, the defendant did not supply goods or services, entered false information on the list of buyer and buyer, and submitted it to the government.

(b) No list of total tax invoices by customer shall be submitted to the Government without being supplied with any goods or services, stating it falsely;

Nevertheless, on April 25, 2012, the Defendant filed a final return on the value-added tax base for the first year of 2012 at the above corporation B office around April 25, 2012, and the facts are the business registration number of the F company, the counterpart to the transaction, between January 1, 2012 and March 31, 2012.