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

Defendant

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

Punishment of the crime

1. Defendant A, from May 13, 2014, has been operating the said company as the representative director of Company B, a corporation established for the principal purpose of manufacturing heat from the fourth floor of the Seoul Gangnam-gu D building to the date of its establishment.

A. (1) On December 9, 2014, the Defendant issued a false tax invoice as if the Defendant supplied goods or services equivalent to KRW 9,000,000 to veterans news for a monthly period, notwithstanding the fact that he/she had not supplied goods or services to the veterans news.

B. On December 18, 2014, the Defendant issued a false tax invoice as if he supplied goods or services equivalent to 11,200,000 won to veterans news every month, even though he/she had not supplied goods or services to veterans news.

On December 31, 2014, the Defendant issued a false tax invoice as if he supplied goods or services equivalent to KRW 9,650,000 to veterans news during a month, although he did not have supplied goods or services to veterans news during a month.

B. (1) On December 10, 2014, the Defendant was issued a false tax invoice as if the Defendant received goods or services from the original Asia, even though there was no fact that the Defendant received goods or services from the original Asia with limited liability company Dratus, the Defendant received the false tax invoice as if he received goods or services equivalent to KRW 51,000,000 from the original Asia.

B. On December 19, 2014, the Defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 48,750,000 from the Drick Asia, even though the Defendant had not received goods or services from the Drick Asia.

Around December 30, 2014, the Defendant received goods or services equivalent to the value of KRW 49,200,000 from the limited company Drick Asia, even though he did not have received goods or services from the Krick Asia.