Defendant shall be punished by a fine of 6 million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is the representative director of E Co., Ltd. in Seoul Jung-gu.

No aggregate table of tax invoices by seller under other tax-related Acts shall be submitted to the Government without supplying or receiving goods or services.

1. On January 27, 2014, the Defendant: (a) filed a preliminary return of value-added tax at the Dongdaemun-gu tax office located in Dongdaemun-gu Seoul, Seoul; (b) on February 27, 2013, the Defendant entered a false list of the KRW 952,645,709 on the purchase price accounts (as the purchase price was supplied in an amount equivalent to KRW 952,645,709), and submitted it to the person in charge, notwithstanding the fact that the Defendant did not have received goods or services from two enterprises, such as the case ice, Co., Ltd., Ltd.

2. On January 27, 2014, the Defendant: (a) filed a preliminary return of value-added tax at the foregoing Seodaemun-gu tax office in 2013; and (b) on the fact that the Defendant did not supply goods or services to eight enterprises, including K, the Defendant entered a total of KRW 521,281,819 in the supply price as if he/she supplied the goods or services, and submitted a false list of the total of the supply price to the person in charge, as if he/she supplied the goods or services.

3. On July 25, 2014, the Defendant: (a) filed a preliminary return of value-added tax at the foregoing Seodaemun-gu Tax Office on January 2014; and (b) filed a false statement with the person in charge, stating a total sum of KRW 646,830,00 in the supply price as if he/she received the supply of goods or services from L, notwithstanding the fact that the stock company received the supply of goods or services from L.

4. On July 25, 2014, the Defendant: (a) filed a preliminary return of value-added tax at the foregoing Seodaemun-gu tax office in 2014; (b) on the basis of the fact that the Defendant supplied goods or services to five enterprises, including K, a stock company, without having supplied goods or services, entered the total amount of KRW 483,310,000 in the supply price in a false statement to the person in charge of the transaction, as if the Defendant supplied the goods or services to five enterprises, the sum of the supply price of KRW 483,310,000,

Summary of Evidence

1. The defendant's person;