Defendants shall be punished by a fine of KRW 2,500,000.

Defendant

A fails to pay the above fine; 50.

Punishment of the crime

Defendant

A is the representative director of the defendant corporation B located in Yangcheon-gu Seoul, and the defendant corporation B is a corporation established for the purpose of manufacturing and selling communications equipment and related products.

1. No defendant A shall make a false entry in the list of total sales and purchase tax invoices by customer without supplying the goods or services under the Value-Added Tax Act and submit them to the Government

A. Nevertheless, on October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the second period of February 2010 with respect to Company B in Yangcheon-dong, Yangcheon-gu, Seoul; (b) on October 25, 2010, the Defendant entered the list of total tax invoices in the list of total tax invoices and submitted the said documents to the public officials in charge of the said tax office, even though there was no fact that he was supplied with the goods equivalent to the amount of KRW 136,620,365 from

B. Around January 25, 2011, the Defendant filed a final tax return on the amount of value-added tax on B for the second period of 2010 with respect to the said Yangcheon Tax Office, and the Defendant entered the list of total tax invoices by entering the list of total tax invoices and submitted the documents to the public official in charge of the said tax office as if he was supplied with the goods equivalent to the said amount, although he was not supplied with the goods equivalent to KRW 55,945,458 from the “D Company”.

The above paragraph (a) and (b).

The details of claims are different from each other.

2. Defendant B, at each of the above dates and places, Defendant B, the representative of the Defendant, committed the above offenses in relation to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A list of total tax invoices:

1. Application of statutes to the certified transcript of the corporation register;

1. Defendant A: Articles 18 and 10 (3) 3 of the Punishment of Tax Offenses Act (Selection of Fine) and Article 10 (3) 3 of the Punishment of Tax Evaders Act;

2. Defendants among concurrent crimes: the former part of Article 37 of the Criminal Act and the latter part of Article 37 of the Criminal Act.