Defendants shall be punished by respective fines of KRW 12,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is a representative director who operates B in elderly group C, and Defendant B is a corporation.

No sales and purchase tax invoice under the Value-Added Tax Act shall be submitted to the Government without being supplied with or being supplied with goods or services, stating them falsely.

1. Defendant A

A. On January 6, 2012, the Defendant submitted a false list of total tax invoices to the public official in charge, stating the false supply price of goods or services equivalent to KRW 176,056,00,00 as if he was supplied with goods or services equivalent to KRW 176,05,00 from D, upon filing a final return of value-added tax on February 2, 201, from the Seogu Tax Office in Daegu, Daegu-ro 33, Daegu-ro 33, Daegu-ro, Daegu-ro, Daegu-ro, Daegu-ro, 38,01.

B. On April 18, 2012, the Defendant: (a) filed a preliminary return of value-added tax on the first half of the year 2012 with respect to Company B at the Daegu District Tax Office, the Defendant submitted to the public official in charge of the supply of goods or services equivalent to KRW 60,129,184, which was falsely entered as if he was supplied with goods or services equivalent to KRW 60,129,184; (b) on July 15, 2012, the Defendant filed the final return of value-added tax on the first half of the year 2012 with respect to Company B; and (c) submitted the final return of value-added tax on the first half of the year 2012 to the public official in charge of the supply of goods or services in the amount of KRW 66,30,000,000 as if he had not been supplied with the goods or services from Company D, as if he had not been provided with the goods or services equivalent to KRW 6666,300,000.

C. On October 20, 2012, the Defendant submitted a false list of total tax invoices to the second half of the year 2012, the Defendant is a stock company at the above Seogu tax office around October 20, 2012.