1. Defendant A shall disclose the summary of the judgment of innocence.

2. Defendant B is punished by imprisonment with prison labor for one year.

Punishment of the crime

Defendant

B is a person who operates a man-made business without a certain business entity.

Defendant

B In order to open a non-business progress of the Do retail Telecommunications Corporation (State) H located in Jung-gu Seoul Central District Office G 401, in which Co-Defendant A is registered as a representative director, the purpose of Defendant B’s interior business was added to the establishment purpose of H’s legal entity.

Defendant

B There is no actual transaction with I, (State), J, or (State)K, and there is a conspiracy to issue a false tax invoice in the name of the actual operator L and to submit a list of false tax invoices in the name of the State H, even though there is no actual transaction with I, (State), J, or (State) K;

A. A. Around July 25, 2012, at the Dongdaemun-gu Seoul tax office, around April 1, 2012 to June 30, 2012, filed a false report on the confirmation of value-added tax at H-1, 2012 for the transaction period from around April 1, 2012 to around June 30, 2012, stating that the fact was “I supplied goods equivalent to KRW 150,000,000 for each tax invoice to the sum table of the sales office, although there was no supply of goods or services to I.”

B. Around October 25, 2012, the Dongdaemun-gu Seoul tax office filed a false report on the scheduled value-added tax base for the transaction period from July 1, 2012 to September 30, 2012 with H on February 2012, 2012, and the fact is not that (i) the goods or services were supplied to I or that the goods or services were supplied from (ii) the goods or services were supplied to K; (ii) although there was no false statement on the total tax invoice for each customer, the false statement stating that “I supplied the goods equivalent to KRW 1,187,021,818” was submitted to the total tax invoice for each customer; and (iii) the sum table for the tax invoice for each customer by each customer stating that “(ju) the goods were supplied from K to five copies of the tax invoice for each customer’s purchase price of KRW 975,40,000.”

C. On January 25, 2013, around October 1, 2012, H’s declaration of the transaction period from around October 1, 2012 to December 31, 2012 at the Dongdaemun-gu Seoul Dongdaemun-gu tax office (ju) reported the confirmation of value-added tax for the second period of two years in 2012, and the fact is I.