Defendants shall be punished by a fine of KRW 5,000,000.

Defendant

A fails to pay the above fine; 50.

Punishment of the crime

1. Defendant A

A. On January 25, 2010, the Defendant, as the representative director of B Co., Ltd. (hereinafter “B”), filed a false list of total tax invoices as if he were provided with services equivalent to KRW 210 million in total of the supply value, and submitted a false list of total tax invoices on April 25, 2010 at the same place as of April 25, 2010, even though he did not receive any goods or services from the transfer business entity, despite having received any supply of goods or services from the transfer business entity (hereinafter “transfer business entity”).

B. On December 21, 2010, the Defendant received a false tax invoice issued and received a false tax invoice equivalent to KRW 32 million in total, even though the Defendant had not received goods or services from his or her transfer to another office located in Daejeon Seo-gu E, Daejeon.

2. At each time and place specified in paragraph (1), Defendant B submitted a false list of total tax invoices as if A, the representative of the Defendant, was supplied with goods or services from the prior theory as above, and received a false tax invoice issued.

Summary of Evidence

1. Defendants’ respective legal statements

1. The police statement concerning F;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of false tax invoices), and Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of false tax invoices by list by list by total tax invoice), and Article 18 and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) and each tax offense committed by Defendant A;