Defendants shall be punished by a fine of KRW 7,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is the representative director of Jongno-gu Seoul, Jongno-gu, and the defendant B is a corporation with the purpose of electrical construction business, etc.

1. Defendant A

(a) No person who receives a false tax invoice shall deliver or receive a tax invoice without supplying any goods or services;

Nevertheless, around July 30, 2010, the Defendant issued a false tax invoice equivalent to KRW 177,950,890 of the value of supply over 15 times from around the 2010 to March 31, 2011, including (i) a false tax invoice in the amount equivalent to KRW 8,456,00,00 from the UN on Mine Day, although the Defendant did not receive any goods or services.

(b) No person who issues a false tax invoice shall deliver or receive it without supplying any goods or services;

Nevertheless, around July 18, 2010, the Defendant issued a false tax invoice of the amount equivalent to KRW 220,000,000 over six times from around that time to December 5, 2010, including the issuance of a false tax invoice of the value of KRW 13,400,000, even though the Defendant did not supply any goods or services, even though he did not supply any goods or services.

2. No defendant B shall deliver or receive a tax invoice without supplying goods or services;

A, the representative director of the Defendant, issued a false tax invoice in an amount equivalent to KRW 177,950,890 for supply value of KRW 177,950,890 for 15 times from B&C, and issued a false tax invoice in an amount equivalent to KRW 220,000,000 for loan construction, etc. six times.

The Defendant is identical to this.