Defendant

A of this Court No. 1 of this Court Decision 2013 Ma1347

(a) the sequence 1 to 14 of the annexed List of Crimes (1);

Punishment of the crime

[criminal record] On October 13, 201, Defendant A was sentenced to four months of imprisonment for a violation of the Punishment of Tax Evaders Act at Seoul Southern District Court’s order on October 13, 201 and one year of suspended execution, and the judgment became final and conclusive on October 21, 201.

[2013Kadan1347] (Defendant A, Company B) Defendant A is the actual manager of the Guro-gu Seoul Metropolitan Guro-gu Dispute Resolution Co., Ltd., and Defendant B is a corporation established for construction business, etc. around August 2005.

1. In order to receive a contract for the Yeongsan Seomjin Civil Works among the four major river works, Defendant A had the business performance of the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Bankruptcy and the Institute of Commerce and Industry

No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services.

On April 30, 2009, the Defendant issued a tax invoice of KRW 3,855,636,364 in total 15 times from around that time to October 31, 201, including a tax invoice of KRW 200,000,000 in supply value to the LAB office, and issued a tax invoice of KRW 3,85,636,364 in total, as shown in the attached crime list (1).

However, there was no supply of goods or services to the other party, such as Aara Aara, etc.

Accordingly, the Defendant did not supply goods or services, and issued a tax invoice amounting to KRW 3,855,636,364 in total.

(b) No recipient of a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

On June 30, 2009, the Defendant issued a tax invoice of which value is 300 million won from the AIM-linked Bank Co., Ltd., at the office of the AIMB, and the Defendant issued a tax invoice of which value is 300 million won, from around that time to October 26, 201, including the tax invoice of which total amount is 3,85,636,364 won, as shown in the attached list of crimes (2).