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

If the defendant does not pay the above fine, 50,000 won shall be one day.

Punishment of the crime

On November 7, 2013, the Defendant was sentenced to 8 months of imprisonment with prison labor and 2 years of suspended execution for violating the Punishment of Tax Evaders Act at the Daegu District Court on November 7, 2013, and the said judgment became final and conclusive on November 15, 20

From January 4, 2010 to December 31, 2011, the Defendant substantially operated C (Representative D), E (Representative A), and the Dispute Resolution Fund (Representative D).

1. E;

A. On July 25, 2010, the Defendant submitted a false list of the total tax invoices by customer, and the Defendant submitted a false list of the total tax invoices by customer to the public official in charge, on July 25, 2010, when filing the return of the value-added tax for the first term portion of 81,347,324 won, and at the same time filing the return of the value-added tax for the first term portion of 2010. The fact was that there was no supply of goods or services equivalent to KRW 27,654,00 to G, even though the supply was completed, a false list of the total tax invoices by customer was made to the public official in charge.

B. On July 25, 2010, the Defendant submitted a false list of total tax invoices by seller, and the Defendant reported the value-added tax for the first period of July 25, 2010, and submitted a false list of total tax invoices by seller to the public official in charge, even though there was no supply of goods or services equivalent to KRW 4,067,368 from the KCA, the fact was that there was no supply of goods or services from the KCAG.

C. On January 25, 2011, the Defendant submitted a false list of the total tax invoices by customer, and the Defendant filed a false list of the total tax invoices by customer, and on January 25, 2011, the Defendant reported the value-added tax for the second period of 20,700,00 won at H, 278,604,490 won at H, 278,604, 490 won to the Dispute Resolution Co., Ltd., and 10,575,340 won to the Dispute Resolution Co., Ltd., and 29,543,320 won to the Dispute Resolution Co., Ltd., although there was no supply of goods or services equivalent to 29,543,320 won to the Dispute Resolution Co., Ltd.,

On July 25, 2011, the Defendant submitted a false list of total tax invoices by customer, and the Defendant filed a false list of total tax invoices by customer, and on July 25, 2011, the Defendant filed a return of total value-added tax on January 201, 201, and the fact is equivalent to KRW 340,785,500, and KRW 16,05,000 with H, and KRW 209,545,000 with C.