Defendant shall be punished by a fine of KRW 10 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is a person operating C in Gyeonggi-do, and C is a corporation with the purpose of manufacturing and selling cremation paper.

1. On January 31, 2012, the Defendant received a false tax invoice from the said C office on the following facts: (a) notwithstanding the fact that there was no supply of the goods from D on January 31, 2012, the Defendant was issued a copy of a false tax invoice stating that the goods equivalent to KRW 52,375,000 were supplied by D in total; (b) from that time until June 27, 2013, the Defendant was issued a copy of a false tax invoice stating that the goods amounting to KRW 670,404,116 were supplied without the supply of the goods or services, as shown in the list of crimes in the attached Table.

2. Submission of a list of total tax invoices by customer by false entry;

A. On April 18, 2012, the Defendant: (a) around January 2012, 2012 under the Value-Added Tax Act at offices C Co., Ltd.’s office;

1.1. 1.3-31.) In fact, the list of total tax invoices by seller was not received from the purchaser, despite the absence of the supply of the goods or services, the purchaser entered false information in the form of a false entry of the supply value of the tax invoice of the attached crime Nos. 3, 9, 10, 11 in the list of annexed crimes corresponding to the transaction period, and submitted it to the E-cheon Tax Office.

B. On July 24, 2012, the Defendant: (a) around July 24, 2012, under the Value-Added Tax Act, at the office C Co., Ltd.’s office, the first period under the said

4.1.6-30.) Unless there was no supply of goods or services from the purchaser, the fact was entered in the list of total tax invoices by purchaser, and submitted false information to the echeon Tax Office, stating the amount equivalent to the supply value of the tax invoice 1 and 2 attached table of crimes corresponding to the transaction period.

(c)

around April 25, 2013, the Defendant first period under the Value-Added Tax Act (Transaction Period:

1.1.3-31.) A list of total tax invoices by seller.