Defendant shall be punished by a fine of KRW 30,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

Defendant

A is a management director of a corporation C (hereinafter referred to as the “instant corporation”) with the purpose of selling oil in the Gyeonggi-do, or retail business in the Gyeonggi-do, and is a person who actually operates the instant company together with D, the representative director of the instant company.

No sales and purchase tax invoice shall be submitted to the Government without supplying or being supplied with goods or services, stating false sales and purchase tax invoice by customer.

Nevertheless, the defendant requested D to issue a false sales tax invoice, and D issued it with the knowledge that it was false, and then publicly recruited to submit a false tax invoice to the competent tax office.

1. Around January 25, 2008, Defendant 2007 (Final Return) and D submitted to the pertinent tax office a list of total tax invoices by sales place, stating falsely as if they were supplied goods equivalent to KRW 2,165,953,420, as shown in attached Table 1, in the fact that there was no fact that goods or services were supplied, even though they were supplied, the fact was written as if they were supplied to “E” in the amount of KRW 15,203,90, and that there was a false statement in the amount of KRW 2,165,953,420.

2. Around April 25, 2008, Defendant (Preliminary Return) and D submitted to the pertinent tax office a list of total tax invoices by sales place, stating false amount of 1,022,803,295 won, as shown in the attached Table 2, for example, a false statement is entered as if they were supplied goods equivalent to KRW 6,201,540, although there was no fact that they were supplied goods or services.

3. On July 2008, Defendant (Final Report) and D, around July 25, 2008, filed a value-added tax return for the first time in the Suwon Tax Office for the year of 2008. The facts are goods or services.