Defendants shall be punished by a fine of eight million won.

Defendant

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

Punishment of the crime

Defendant

A is the representative director of limited liability company B, and the defendant limited liability company B is the comprehensive construction company of civil engineering construction.

Where a list of total tax invoices by buyer is to be submitted to the Government pursuant to the Value-Added Tax Act, or a list of total tax invoices by buyer and by seller entered falsely shall not be submitted, and a list of total tax invoices by buyer and by seller under the Value-Added Tax Act shall not be submitted to the Government without being supplied or supplied with goods or services,

1. Defendant A

A. On July 26, 2010, Defendant A filed a final tax return on the value-added tax base for the first year of 2010 at the above B office located in Jeonju-si, Jeonju-si, 2010, Defendant A supplied “F building (G)” with goods or services equivalent to KRW 558,324,819, and submitted to “H building (I)” goods or services equivalent to KRW 818,181,819, and supplied “H building (G)” with goods or services equivalent to KRW 727,272,728, as indicated in attached Table 1, including the submission of a false list of total tax invoices stating as if the goods or services were supplied to “H building (I)” during six times from that time to October 21, 2011.

B. On July 26, 2010, Defendant A filed the final return of value-added tax for the first time in the above B office in 2010, Defendant A received goods or services equivalent to KRW 259,091,362 from the Co., Ltd., and received goods or services equivalent to KRW 47,472,770 from the Co., Ltd., even though he was supplied with goods or services equivalent to KRW 47,472,70 from the Co., Ltd., Defendant A received goods or services equivalent to KRW 413,636,362 from the said Co., Ltd., and submitted a false list of total tax invoices stating as if he was supplied with goods or services equivalent to KRW 576,01,770 from the said D Co.