A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Issuance of a tax invoice without supplying goods or services;

(a) No person who issues a tax invoice of KRW 412,727,272 shall issue a tax invoice without supplying or being supplied with goods or services;

Nevertheless, the Defendant issued a tax invoice of KRW 412,727,272 of the supply value, even though there was no fact that goods or services were supplied to the Central Construction Co., Ltd. in the “C” office of the Defendant’s operation, which was operated by the C, Yangyang-gun, 2008.

(b) No person who issues a tax invoice of KRW 215,00,000 shall issue a tax invoice without supplying or being supplied with any goods or services;

Nevertheless, on December 30, 2008, the Defendant issued a tax invoice of KRW 215,000,000 to the supply value, even though there was no fact that goods or services were supplied to the Central Construction Co., Ltd. in the “C” office of the Defendant’s operation, which is located in Jina-gun B.

2. No person who is required to prepare and issue a tax invoice to be entered in a false manner shall issue the tax invoice by entering it in a false manner;

Nevertheless, the Defendant, at around July 30, 2008, issued a tax invoice equivalent to the above supply value in the name of the C Heavy Construction Co., Ltd., as if the Defendant had performed construction work equivalent to the supply value of KRW 9,090,909 in the D Company while operating the C’s “C”.

The Defendant issued a tax invoice of a total of KRW 559,436,358 from July 30, 2008 to December 20, 2008 in accordance with the attached Table I, stating in falsity a tax invoice of KRW 559,436,358 as shown in the attached Table I.

3. A person who is entitled to receive a tax invoice shall not be issued a tax invoice or issued a tax invoice containing any false representation;

Nevertheless, the Defendant is at the above “C” office around November 7, 2008.