Defendants shall be punished by a fine of KRW 3,000,000.

Defendant

A fails to pay the above fine; 50.

Punishment of the crime

1. Defendant A is the representative director of the Company B located in Yeongdeungpo-gu Seoul Metropolitan Government.

On January 25, 2009, the Defendant reported the value-added tax for the said stock company on 2008.2 billion won. In fact, even though the Defendant supplied services equivalent to KRW 792 billion to D, it entered false tax invoices of KRW 1.3 billion in total in supply value, and submitted to the Government with false entry of three tax invoices of KRW 1.3 billion in supply value.

2. The above, the representative of the defendant B Co., Ltd., submitted to the Government the list of the total tax invoice by false entry.

Summary of Evidence

1. Defendants’ respective legal statements

1. Investigation report (main representative director E currency and accompanying tax invoices);

1. Investigation report (F (State representative director G currency);

1. Application of Acts and subordinate statutes to a criminal investigation report (in monetary and transaction behavior verification, such as an accuser);

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

A. Defendant A: Punishment of Tax Offenses Act (amended by Act No. 9346 of Jan. 30, 2009; hereinafter the same shall apply) Article 11-2(4)3 of the former Punishment of Tax Evaders Act; selection of fines

(b) Defendant B: Articles 3 and 11-2 (4) 3 of the former Punishment of Tax Evaders Act;

1. Articles 70 and 69 (2) of the Criminal Act for detention in a workhouse (Defendant A);

1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;