A defendant shall be punished by imprisonment for a year and a fine of 300,000,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

On September 2, 2011, the Defendant was sentenced to the suspension of the sentence of imprisonment with labor for the violation of the Punishment of Tax Evaders Act at the Seoul Central District Court on September 2, 201, and the judgment became final and conclusive on September 10, 2011.

The Defendant, from December 4, 2007 to April 8, 2009, in operating the said company as the representative director of C (hereinafter “C”) of the said company, had the purchase and sale of C in a false manner.

1. Final return on the second half of 2007;

A. On January 25, 2008, the Defendant did not supply goods or services upon filing the final return of value-added tax on the second half of 2007 by the above C, but supplied goods of KRW 14,900,600 to D, as if the supply price was supplied to D, the Defendant entered the total of KRW 125,421,80 as shown in the attached list of crimes (1), such as submission of the list of crimes (1) to the Suwon, and submitted to the Government with false entry.

B. On January 25, 2008, the Defendant did not receive the supply of goods or services upon filing the final return of value added tax for the second period of 2007 of the above C, but submitted to the Government a false list of the total tax invoice by entering the supply price of KRW 115,065,370 as shown in the attached list of crimes (2), such as submission of the list of the total tax invoice by customer, as if he received the supply price of KRW 33,948,370 from the E, as if he received the supply of the goods from the E, in the list of crimes

2. Preliminary return of the first period of January 2008;

A. On April 25, 2008, the Defendant: (a) on April 25, 2008, upon filing the preliminary return of value-added tax in the above C through the first time in 2008, the Defendant supplied the goods of KRW 1.450,000 to the “StateF” without having supplied the goods or services; (b) as if the total of KRW 703,585,046, as indicated in the attached list of crimes (3), submitted a false entry into the government as if the goods were supplied to the buyer by buyer.

B. On April 25, 2008, the Defendant from the above C to the above C in 2008.