1. Attached Table Nos. 1 through 44 of the List of Offenses (1) and Attached Table Nos. 2 of the List of Offenses (2) in the judgment of the Defendant A.

Punishment of the crime

Defendant

On February 9, 2018, A was sentenced to one year and six months of imprisonment for fraud and three years of suspended execution on February 20, 2018, and the judgment became final and conclusive on February 20, 2018.

Defendant A was established around October 1, 2011 as a corporation established for the purpose of wholesale and retail of medical devices and closed around October 31, 2018.

1. Defendant A

(a) No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, on February 28, 2017, the Defendant issued 65 copies of the tax invoice of KRW 29,037,809,631, respectively, from the time on 30 October 30, 2018, as shown in the attached Table of Crimes List (1) as if he/she supplied goods or services to D, even though he/she did not supply goods or services to D, as if he/she supplied goods or services to D.

(b) No person liable to issue a tax invoice under the Value-Added Tax Act shall issue such tax invoice without issuing it or with a false entry;

Nevertheless, on June 28, 2017, the Defendant issued seven copies of the tax invoice stating false amounts of KRW 87,585,227, as shown in the [Attachment] List of Crimes, from the time on seven occasions until June 29, 2018, as if the Defendant supplied goods or services of KRW 40,600,000 to “E”, as if the Defendant supplied goods or services of KRW 40,60,000,000, in supply price of KRW 40,60,000 to “E”, and issued seven copies of the tax invoice stating false amounts of KRW 16,381,818, which is equal to the actual supply price.

2. The defendant.