Defendants shall be punished by a fine of KRW 15,000,000.

The Defendants did not pay the above fines.

Punishment of the crime

The Defendants are those who operated the “E” business for the purpose of human resource supply business in Ansan-gu, Ansan-si D.

No person shall submit to the Government a false list of total tax invoices by sales and by seller under the Value-Added Tax Act without supplying or receiving any goods or service under the Value-Added Tax Act.

1. On July 25, 201, the Defendants conspired to submit to the public official in charge of the pertinent tax office a false list of the total supply amount of KRW 64,550,00,00 in the sales office at the Ansan-si located in Anyang-gu 6.582-4, Annyang-gu, Annyang-gu, Annyang-gu, Annyang-gu, Annyang-gu, Annyang-gu, 201, and submitted a false list of the total supply amount of KRW 64,50,00 in the sales office. On December 12, 2011, the Defendants submitted a list of the total supply amount of KRW 187,131,70 in the supply amount to the public official in charge of the said tax office after filing a report of the value added tax at the same tax office on December 12, 2011.

2. On July 25, 201, the Defendants conspired and submitted to the public official in charge of the pertinent tax office a false list of the accounts for separate tax accounts at the purchase office in the amount equivalent to KRW 54,825,000 in total supply value, and submitted to the public official in charge of the said tax office on December 12, 2011, when filing a report of the value-added tax at the purchase office at the purchase office at the above inside place of tax office on July 25, 2011, a false list of accounts for separate tax accounts at the purchase office at the price of KRW 176,371,200 in total supply value and submitted it to the public official in charge of the said tax office.

Summary of Evidence

1. The Defendants’ respective legal statements

1. A written accusation and a report on termination of value added taxes (E);

1. Investigation report (the results of verification as to whether any transaction has been made as counter to the E Trading Company);

1. A list of crimes (net 2), details of transfers by company (net 20);

1. A report on confirmation of value added tax (time 5), a sum table of gold invoices by customer (time 6), a sum table of gold invoices by purchaser (time 7), a sum table of gold invoices by customer (time 7), and a report on confirmation of value value added tax (time 9), February 201, 201;