Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of five million won.

except that this judgment.

Punishment of the crime

Defendant

A Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a company established by around March 26, 2008 for the purpose of manufacturing semiconductor test equipment. Defendant A is a representative director of the Defendant Co., Ltd. who is a person in charge of all the business affairs of the said company.

1. Defendant A

(a) No person who issues an invoice for false sales shall issue or receive an invoice for tax under the Value-Added Tax Act without supplying or receiving goods or services;

Nevertheless, around January 10, 2014, the Defendant issued a false tax invoice, respectively, as shown in the list of crimes attached hereto, as the Defendant supplied services worth KRW 770,960,000 from that time until March 31, 2014, even though there was no fact that the Defendant supplied goods or services equivalent to KRW 315,470,00 to H, Co., Ltd., even though there was no fact that he supplied goods or services equivalent to KRW 315,470,00.

(b) No person shall issue or receive an invoice for tax under the Value-Added Tax Act without supplying or being supplied with goods or services;

Although the Defendant Company did not receive the goods or services from DM case, the Defendant issued a false tax invoice of KRW 680,240,000 at the Defendant Company’s office around March 20, 2014, including the issuance of a false tax invoice of KRW 680,240,000 from May 8, 2014, until May 8, 2014, the Defendant issued a false tax invoice of KRW 2,122,356,00 in total, as indicated in the attached list of crimes.

(c)

A person who is required to prepare and issue a tax invoice issued by false entry shall not enter and issue a tax invoice in a false manner.

Nevertheless, around April 31, 2014, the Defendant is a company with G Defendant’s office in Echeon-si, G, and facts.