Defendant shall be punished by imprisonment for a term of three years and fine of twenty thousand won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who actually operated the J in Seongdong-gu Co., Ltd., Ltd., Co., Ltd., Ltd., Ltd., D, and Gwangju City Co., Ltd., Ltd., Ltd., which is located in Seongdong-gu, Seoul, G, and 318.

1. Stock companies D;

A. On January 30, 2015, the Defendant issued a false invoice, as if D Co., Ltd. supplied goods or services equivalent to KRW 1,332,672,933 of the supply price to F Co., Ltd., in the office of D Co., Ltd., the Defendant issued the invoice at around 30,418,194,786 won, without supplying goods or services over 78 times, from that time until November 30, 2016.

B. Around January 31, 2015, the Defendant received a false invoice as if D Co., Ltd. received goods or services equivalent to KRW 255,229,879 from F Co., Ltd. in the office of D Co., Ltd., without being supplied with goods or services from F Co., Ltd., and received an invoice of KRW 21,709,563,887 in total without being supplied with goods or services for 70 times, from November 30, 2016 to November 30, 2016.

(c)

On February 11, 2016, the Defendant submitted a list of total invoices by customer, which recorded an amount equivalent to 16,939,872,320 won in total, as stated in attached Table 1, 149 through 151, at the D office of the said D Co., Ltd., the Defendant submitted a list of total invoices by customer, which recorded false amounts of KRW 16,939,872,320, at the D office of the same Dong.

(d)

On February 11, 2016, the Defendant submitted a list of total invoices by false seller, stating in falsehood the supply amount of KRW 13,439,415,632, as stated in the attached Table 152 through 154 at the D Office of the said D Co., Ltd., Ltd., the sum of supply values, as shown in the attached Table 152 through 154.