Defendant

A Imprisonment with prison labor for six months, Defendant B shall be punished by a fine of ten million won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative of Defendant B, a corporation established for the purpose of manufacturing materials and components related to communications equipment in the petition-gu E at the Cheongju-si.

1. Defendant A

(a) No person who submits a list of total tax invoices by customer shall submit it to the Government by entering a false list of total tax invoices by customer under the added-value-Added Tax-Related Acts;

Nevertheless, on January 25, 201, the Defendant filed a list of accounts of separate accounts for each place of sale containing KRW 429,754,80,00 as if he/she supplied goods or services equivalent to KRW 690,280,00, while filing a list of accounts for separate accounts for each place of sale from around January 25, 201 to January 25, 201, the Defendant filed a list of accounts for additional value added taxes for the second period of No. 2010 at the Dong Office of Cheongju-si, Inc., Ltd., in the second period of No. 2010. 260,525,200.

(b) No person who submits a sum table of separate tax invoices by purchasing companies shall submit to the Government a false sum table of separate tax invoices by purchasing companies under the added-value-Added Tax-Related Acts by entering it falsely;

Nevertheless, on April 25, 201, the Defendant reported the value-added tax for the first time at the Cheongju Tax Office as described in the foregoing paragraph (A) around April 25, 201, and was actually supplied goods or services equivalent to KRW 67,600,000 from the 2011, to the 212,40,000 as if he were supplied goods or services equivalent to KRW 280,000,000, and submitted a list of purchase accounts by stating false amounts of KRW 212,40,00, from January 25, 201 to July 25, 2013.