Defendant shall be punished by a fine of KRW 5,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

Defendant

A Co., Ltd. is a corporation for the purpose of civil and construction work, and B is the actual representative of the Defendant Co., Ltd., and the Defendant is the actual representative of the Defendant Co., Ltd., with respect to

1. The submission of the value-added tax by false buyer at the time of return of the estimated value-added tax for the second period of February 2009 shall be made to the competent tax office by stating falsely the construction services of KRW 90,000,000 to the C, if the construction services under the Value-Added Tax Act were not provided, and the submission of the estimated value-added tax for the second period of October 25, 2009 by false list is made to the tax office;

2. Submission of false sales and total tax invoice by customer at the time of return of value-added tax for the second period of February 2009.

A. On January 25, 2010, when filing a return of value-added tax for the second period of February 2009 from the French land on or around January 25, 2010, a return of the fixed amount of value-added tax was submitted to the competent tax office by entering the total tax invoice of KRW 800,000,000, as if it received construction services from D (ju) without being supplied with any goods

B. Around January 25, 2010, when filing a return of the fixed value-added tax for the second period of February 2009 from the French land on or before 25, 2009, with the competent tax office, as if construction services of KRW 140,000 were provided to D without being supplied with any goods or services under the Value-Added Tax Act, a false entry is made in the list of the total tax invoices by customer

C. Around January 25, 2010, at the time of filing a return on the fixed value-added tax for the second period of February 2009 with the tax office having jurisdiction over the district tax as if the services of KRW 1,100,000 have been provided to the State (State)C without supplying any goods or services under the Value-Added Tax Act;

3. The name of the Defendant Company is E until the submission of the false list by buyer at the time of the return of value-added tax for the second period of 2010.

on October 25, 2010.