1. Defendant A shall be punished by imprisonment with prison labor for a year and six months, and a fine not exceeding 1.6 billion won;

The above defendant did not pay the above fine.

Punishment of the crime

Defendant

A, at the Incheon District Court on January 6, 2005, sentenced to one year and two months of imprisonment for a violation of the Act on the Control of Narcotics, Etc. (fence), and completed the execution of the above sentence on September 15, 2005, and the representative director of B, and the Defendant B (hereinafter “Defendant Company”) is a corporation established on January 21, 2008 for the purpose of oil wholesale and retail business.

1. Defendant A for profit:

A. A. On June 30, 2008, at the office of the Co., Ltd. located in Busan Shipping Daegu building 819, the goods or services were not supplied to the Friju District G and the Friju District (Sriju District G and H at the location of port): The supplier: Friju station, date of preparation: June 30, 2008; the supply value was KRW 95,781,818; Items : Friju: A false tax invoice stating “B”;

B. A around February 16, 2008:

In the office described in paragraph (1) of this Article, even though there was no supply of goods or services from Hatech Co., Ltd., the supplier: (ju); (B); (1) February 16, 2008; the date of preparation; (227,035,854; (2) a false tax invoice stating the supply amount: 227,035,854; (3); and (2) from around that time to December 31, 2008; and (3) a false tax invoice in the same manner as shown in the attached list of crimes was issued from Hatech, limited liability companies, I, J, and EP C&C (total supply amount of KRW 15,157,789,852).

[Total Value of Supply of False Tax Invoice: 15,253,571,670 won]

2. Defendant B Co., Ltd.: (a) at the time and place specified in paragraph (1) above, Defendant B Co., Ltd. received or delivered, respectively, a total of 52 tax invoices entered in the false statement even though A, a representative director, supplied or received goods or services as described in paragraph (1) above.

Summary of Evidence

1. Trial records of the second time;