Defendant

A shall be punished by imprisonment with prison labor for six months and by imprisonment for four months.

However, from the date this judgment became final and conclusive, Defendant.

Punishment of the crime

Defendant A could not submit to the Government a false list of the total tax invoices by purchasing and selling entity under the Value-Added Tax Act without being supplied with goods or services, by entering the false list of the total tax invoices by purchasing and selling entity under the Value-Added Tax Act, from around 191 to February 2010, Defendant A had become aware of Defendant B through the trading entity.

Defendant

A, as the factory circumstances of “F” have become difficult, at the time of false factory sales, asked the Credit Guarantee Fund to receive loans from the Korea Credit Guarantee Fund, ask Defendant B to exchange false tax invoices, and Defendant B consented thereto.

The Defendants conspired as above on January 21, 2009 and submitted to the Government a false list of the total tax invoices by purchasing and selling places on four occasions as listed in No. 1 through 4 of the crime list, stating the false list of the total tax invoices by purchasing and selling places on four occasions as shown in No. 1 through No. 4 of the crime list, inasmuch as there was no fact that goods or services were supplied to (main) wait Company and New Young Ethy Eth (State).

Furthermore, as set out in the No. 5 of the crime sight table, Defendant A solely provided H with goods or services equivalent to KRW 48,000,000,000. However, Defendant A submitted to the Government a list of total tax invoices by customer with false statement as if he supplied goods or services equivalent to KRW 249,40,000.

Summary of Evidence

1. Defendants’ legal statement

1. Prosecutions and police interrogation protocol for the Defendants

1. A written accusation (including attached documents);

1. A list of total tax invoices by customer:

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller;

1. Relevant Articles of the Criminal Act and the choice of punishment for the criminal facts;