Defendants shall be punished by imprisonment for six months.

However, with respect to Defendant B, it shall be for 2 years from the date this judgment became final and conclusive.

Punishment of the crime

[criminal record] On October 14, 2010, Defendant A was sentenced to imprisonment for a violation of the Punishment of Tax Evaders and the Punishment of Tax Evaders Act at the Seoul Central District Court on two years and six months, and the said judgment became final and conclusive on May 26, 201.

Defendant

B On May 23, 2012, the sentence of imprisonment with prison labor for the violation of the Punishment of Tax Evaders Act was issued on June 6 and the suspension of execution on May 31, 2012.

【Criminal Facts】

Defendant

A is a person who actually operates E, and the defendant B is a person who manages the above company upon the request of A.

1. The sole criminal conduct of Defendant A;

A. On January 1, 2010 (from January 1, 2010 to March 31, 2010), the Defendant submitted a false entry into the list by buyer (i) around April 26, 2010 to the Sungdong Tax Office, Seoul (from January 1, 2010 to March 31, 2010), and submitted a false entry into the list by buyer (name of a juristic person) around 2010 (from January 1, 2010 to March 31, 2010), without supplying goods or services, the Defendant submitted the list by entering the false entry into the list by the “mutual name” (name of a juristic person), “4, “272,869,000”, “supply price”, “trade name (corporate name) Korea”, “4, “143,058,400” respectively.

(2) On April 26, 2010, the Defendant submitted the list of total tax invoices by list to Sungdong, Seoul, 2010 (the transaction period from January 1, 2010 to March 31, 2010) and submitted the list of total tax invoices by list by list on the list of total tax invoices by false entry in the list of total tax invoices by list of total tax invoices (the transaction period from January 1, 2010 to March 31, 2010).

B. The Defendant submitted a false entry into the list by buyer on April 1, 2010 (from June 30, 2010 to June 30, 2010) (1) the list of the total tax invoice by buyer on July 26, 2010 is to submit the list by buyer on January 1, 2010 (from April 1, 2010 to June 30, 2010).