Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is the representative of the D Co., Ltd. located in Incheon Strengthening Group C.

1. On August 31, 2011, the Defendant received false tax invoices: (a) at the office of the said D Co., Ltd. on August 31, 201, the Defendant was issued a false electronic tax invoice stating D Co., Ltd.’s financial resources, energy, supply value, and supply value, referring to KRW 92,272,728.

From that time to February 29, 2012, the Defendant received false electronic tax invoices of KRW 445,141,818 in total, even though there was no fact that goods or services were supplied on a total of six occasions, as shown in the separate sheet of crime.

2. False entry in the list of total tax invoices by customer.

A. On October 25, 2011, the Defendant reported the scheduled value-added tax return for D Co., Ltd. on the second half of 2011 in Seocheon Tax Office located in Seocheon-dong, Incheon, Seo-gu, Seo-gu, Incheon, and submitted to the Government a list of total tax invoices, stating as if D Co., Ltd. was supplied with goods and services totaling KRW 130,272,728 from financial resources energy.

B. On January 18, 2012, the Defendant filed a return on the determination of value-added tax for D Co., Ltd. on two years in Seocheon Tax Office (201), and submitted to the Government a false list of total tax invoices stating that D Co., Ltd. was supplied with goods and services totaling KRW 175,259,080 from financial resources of D Co., Ltd., notwithstanding the absence of the supply of goods and services.

C. On April 24, 2012, the Defendant reported the scheduled value-added tax return to D Co., Ltd. on April 24, 2012 at the Seocheon Tax Office for the first time in 2012. Notwithstanding the fact that D Co., Ltd. received no goods or services, it is false that D Co., Ltd received goods totaling KRW 139,609,990 from financial resources of D Co., Ltd.