Defendant

A shall be punished by a fine for negligence of KRW 20,00,000, and by a fine of KRW 30,000,000, respectively.

The above fine is imposed against the Defendants.

Punishment of the crime

Defendant

B was sentenced to two years of imprisonment for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in the Seoul Central District Court on October 19, 2012, and the judgment became final and conclusive on June 13, 2013, and is the Chairperson of F corporation established for the purpose of manufacturing and selling food ingredients.

Defendant

A is a person who has overall control over the business as the representative director of F Co., Ltd. from March 25, 2009 to November 11, 2009.

1. No person who falsely entered goods or services by buyer shall submit to the Government a false entry therein by buyer under the Value-Added Tax Act without supplying goods or services;

Nevertheless, around July 25, 2009, the Defendants conspired and submitted to the competent tax office the false entry of the list of total tax invoices in accordance with the Value-Added Tax Act without being supplied with goods or services to H (State) at the (State) office located in Songpa-gu Seoul Metropolitan Government Office, and entered the list of total tax invoices (1, 1, 1, 209 from April 1, 2009 to June 30, 2009) in the list of total tax invoices (1, 1, 2, 2, 412, 500, 410,000 of supply value. 2. 2. The Defendants conspired to submit the list of total tax invoices by entering the list of total tax invoices in accordance with the Value-Added Tax Act into the list of total tax invoices in the list of total tax invoices and submitting it to the Government without being supplied with goods or services. Nevertheless, the Defendants conspired to enter the list of total tax invoices in the list of total tax invoices in Seoul building G901 to 4,209.

Summary of Evidence

[Defendant A]

1. Defendant A’s legal statement 1.