A defendant shall be punished by imprisonment for a year and a fine of 270,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

1. D, which is the actual operator of the Dispute Resolution Co., Ltd. (hereinafter “E”) for the purpose of committing the crime of D, issues a false tax invoice in the name of E, takes profits by receiving an amount equivalent to 10% of the value of supply stated in the tax invoice under the name of E, and then issues a false tax invoice from other companies to reduce the burden of tax, such as value-added tax, upon the issuance of such false tax invoice.

D around April 201, in the office of Guro-gu Seoul Metropolitan Government F Building No. 405, and the fact is not supplied with goods or services from the G (hereinafter “G”) but received a false tax invoice equivalent to KRW 29,000,000 of the supply value from G.

In addition, D was issued 15 copies of a false tax invoice equivalent to the total value of KRW 1,964,00,000 from the end of April 201 to the end of June of the same year by means of the following methods: (a) as shown in the list of crimes (1) in attached Form G from the end of April 201 to the end of June of the same year.

B. Around the end of January 2011, D issued a false tax invoice equivalent to KRW 203,025,680 of the supply value to H, although there was no fact that the goods or services were supplied to H (hereinafter “H”).

In addition, D, from the end of January 201 to the end of September 2011, issued 18 copies of false tax invoices equivalent to KRW 3,379,701,200, in total, to H and the Dispute Resolution Fund I (hereinafter “I”) in the manner described in the attached list of crimes (2) as above, as shown in the attached list of crimes.

As above, D issued or received 33 copies of false tax invoices equivalent to the total value of 5,343,701,200 won for profit-making purposes without trading goods or services.

2. The Defendant, as the representative director under the name of the Defendant E, assisted the Defendant by facilitating the above crime by issuing or being issued a false tax invoice in the name of the Defendant.

(i) the evidence;