1. Defendant A shall be punished by a fine of KRW 5,000,000.

If the defendant fails to pay the above fine, 50.

Punishment of the crime

1. Defendant A’s crime (201st order 3062) is a person who was a management director of the F&A company in Kimhae-si. A.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

On January 30, 2010, the Defendant received from B a false tax invoice in the aggregate amount of KRW 309,090,90,909, as shown in the attached Table of Crimes (1), including that the Defendant received from B a false tax invoice stating the same amount as the value of supply as if he had been supplied with services equivalent to the above amount, even though he did not have been supplied with services such as construction work at a field of 1,00,000,000 from C on October 30, 2009.

B. On January 31, 2009, the Defendant issued three copies of false tax invoices in total amount of KRW 411,851,091, total value of supply over three times as shown in the attached Table of Crimes (2), including the supply of one false tax invoice stating the same amount as the supply price, although there was no fact that he/she supplied part of the part of the part of the part of the part equivalent to KRW 150,00,000 to C Co., Ltd. operated by B on October 31, 2009, although there was no fact that he/she supplied part of the part of the part of the part equivalent to the above amount.

(c) No person shall deliver a tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act;

Around December 2009, the Defendant issued a false tax invoice stating the amount equivalent to the above amount as the supply price as if he supplied a part of the part of the group of the group of the group of KRW 508,150,000 to H Co., Ltd. operated by G on October 31, 2009, and issued it to G.