Defendant

A A shall be punished by a fine of KRW 100 million, and Defendant B shall be punished by a fine of KRW 70 million.

Defendant

A above.

Punishment of the crime

Defendant

A As the representative director of C (mutual change to B of December 29, 2010) during the period from August 29, 1998 to August 29, 2009, a corporation that is established for the purpose of selling video tapes. The defendant B is a corporation established for the purpose of selling video tapes.

1. Defendant A

A. The Defendant issued a false tax invoice on November 30, 2008, each of which issued KRW 5,250,000, from the time until March 31, 2009, from the time of the issuance of a false tax invoice entered as “(1)C (representative A), G (representative H), date of preparation: November 30, 2008: The supply price: 1: from the time of the issuance of the false tax invoice entered as “1: 5,00,000,00 won, including the false tax invoice entered as shown in the list of crimes (1), 5,250,00,000 won from the aggregate of supply price of the goods or services, from around November 30, 2008; 2. The Defendant received the false tax invoice from around 30,000,000 won from each of the above places, 30,000,000 won (3:10,000,0000 won) supply price of the goods or services;

2. Defendant B, at the same time and place as set forth in the above paragraph (1), and at the time, Defendant B, the representative director of the Defendant at the time, did not supply goods or services as set forth in the above paragraph (1) with respect to the Defendant’s business, issued each false tax invoice amounting to KRW 5,250,000,000, and received each of the amount of KRW 5,000,000 without being supplied with goods or services.

Summary of Evidence

1. Each part of the defendants.