Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 30,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A on September 22, 2011, the Seoul High Court sentenced three years of imprisonment for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and four years of suspended execution, which became final and conclusive on March 29, 2012.

Defendant

A As the representative director of Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”) from January 7, 2009 to July 11, 201, Defendant Co., Ltd. (hereinafter “Defendant Co., Ltd.”) substantially operates the Defendant Co., Ltd., and Defendant Co., Ltd. is a corporation established for the purpose of developing the stem cell research project

1. Around January 25, 2010, Defendant A filed a final tax return on the second half of the Value-Added Tax for the year 2009 with Gangnam-gu Seoul Cheongdamdong in Gangnam-gu, Seoul, and Defendant A submitted to Gangnam-gu, Gangnam-gu, a false statement of transaction details in the list of the attached crimes, including the false statement of transaction details in the list of the list of the total transactions in the same four ways, as shown in the list of the attached crimes, as if he received goods equivalent to KRW 1,460,636,00 from E Co., Ltd. in the supply of goods equivalent to KRW 2,252,324,00.

2. The Defendant Company submitted a false list of total tax invoices on the part of the transaction amount as set forth in paragraph (1) by A, the representative director of the Defendant, in relation to the Defendant’s business, to the Gangnam Tax Office.

Summary of Evidence

1. Defendants’ partial statement

1. Examination protocol of Defendant A by the prosecution;

1. A written accusation and a report on the completion of investigation into suspicion of data;

1. A list of total tax invoices on February 2, 2009, a list of total tax invoices on January 201, and the certified transcript of corporate register;

1. Each investigation report (verification of the date of submission of a suspect A and a list of total tax invoices);

1. Previous convictions indicated in judgment: Before disposition and before confirmation, report on results (Attachment of judgment) and application of Acts and subordinate statutes concerning criminal records;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: each of the Gu.