Defendant

A Imprisonment for six months, Defendant B shall be punished by a fine of 5,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

B A Co., Ltd. (hereinafter referred to as “B”) is an original export and sales company located in Songpa-gu Seoul Metropolitan Government E, and Defendant A is the representative director of Defendant B.

1. Defendant A

A. On October 25, 2009, Defendant A filed the final return of value-added tax on October 25, 2009 against B from 388-6, Songpa-gu, Songpa-gu, Seoul, with the scheduled return of value-added tax on February 2, 2009 against B, Defendant A entered and submitted a false list of the total tax invoice by buyer as if he was supplied goods or services equivalent to KRW 100,000,000, although there was no fact that B supplied goods or services equivalent to the supply price of KRW 100,000,000 in F. (2) Defendant A supplied goods or services from locked on January 25, 2010 to B, while submitting the final return of value-added tax on October 2, 2009, Defendant A supplied goods or services equivalent to KRW 278,659,420 as if he had not completed the supply price of the goods or services in F.

B. On April 25, 2010, Defendant A filed the preliminary return of value-added tax on B on April 25, 2010, Defendant A entered and submitted the false list of the total tax invoice by buyer as if B supplied goods or services equivalent to KRW 399,637,500, although B did not have supplied the goods or services equivalent to the supply price of KRW 399,637,500 to F. (2) Defendant A filed the final return of value-added tax on July 25, 2010 against B, and submitted the final return of value-added tax on July 25, 2010 to B by stating the false list of goods or services equivalent to KRW 332,905,500 as if B supplied the supply price to F.

C. On October 25, 2010, Defendant A submitted a preliminary return of the value-added tax on B from the locked on October 25, 2010 to B.