Defendant shall be punished by a fine of KRW 10,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant is a person who actually operates the Jung-gu Seoul Special Metropolitan City B Building 303 (State)C.

1. Around April 25, 2009, the Defendant submitted a false list of total tax invoices to the director of the Seoul Central District Tax Office (from January 1, 2009 to March 31, 2009) by entering the list of total tax invoices in the list of total tax invoices in January 2009 (from January 1, 2009 to March 31, 2009) and submitting the list of total tax invoices to the director of the Seoul Central Tax Office ( from January 1, 2009 to March 31, 209). Although there was no supply of goods or services from D, the Defendant submitted the list of total tax invoices by entering it in the list of total tax invoices in the false statement as “D number 13, business registration number E, trade name (name of corporation), 3, supply value, 116,548,900.”

2. Around July 25, 2009, the Defendant submitted a false list of total tax invoices to the head of Seoul Central Tax Office for the submission of the list of total tax invoices at the first time (from April 1, 2009 to June 30, 2009) in January 2009 (from April 1, 2009 to June 30, 2009). In submitting the list of total tax invoices at the end of 1, 2009 (from April 1, 2009 to June 30, 2009), although not being supplied with goods or services from D, the Defendant submitted the list of total tax invoices at the above list with the false statement "(i.e., serial number 13, business registration number E, trade name (name of corporation), 3, supply price, 90, 909,090".

3. Around October 25, 2009, the Defendant submitted a false list of total tax invoices to the director of the Seoul Central District Tax Office (from July 1, 2009 to September 30, 2009) in submitting a list of total tax invoices for total tax invoices for total tax invoices for the period of two years (from July 1, 2009 to September 30, 2009) from 2009, without being supplied with goods or services from D, the Defendant submitted the list of total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices for total tax invoices.

4. The Defendant submitted the list of total tax invoices by list at two years (from October 1, 2009 to December 31, 2009) in 2009, when submitting the list of total tax invoices by list by list by list by list by list by list by list by list by list at two years (from October 1, 2009 to December 31, 2009) to the head of Seoul Central Tax Office during the period of January 25, 2010 (from October 1, 2009 to December 31, 2009) is submitted by list by list by list by list by list by list by list at F.