Defendant shall be punished by a fine of KRW 10,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

1. On January 25, 2008, the Defendant entered false list of the total tax invoice by buyer is falsely entered and submitted to the Government three times from January 25, 2009, the total supply price of KRW 488,417,300, total supply price of KRW 488,417,300, as shown in the list of crimes in attached Table, if the Defendant issued six copies of the sales tax invoice of KRW 50,497,300 to “C” although the Defendant’s “B” did not have supplied goods or services to “C”, the Defendant entered false list of the total supply price by buyer and submitted it to the Government.

2. Around January 25, 2009, the Defendant entered the list of total tax invoices by customer and the Defendant entered the list of total tax invoices by customer and the list of total tax invoices in KRW 500,727,100, and submitted to the Government by entering the purchase tax invoices of KRW 42,628,00,00, the supply price of KRW 428,00,00 from “D” and “E” did not receive any goods or services from “D” in spite of the fact that “D” and “E” received any goods or services.

Summary of Evidence

1. A protocol concerning the suspect examination of the accused;

1. A written accusation;

1. Application of each list of total tax invoice by buyer, and each statute by customer;

1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9346 of January 30, 2009) on the crime committed;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of an alternative fine for punishment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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