A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 500 million.

When the defendant does not pay the above fine.

Punishment of the crime

[criminal power] On February 3, 2012, the Defendant was sentenced to two years of suspension of execution in the period of eight years for the violation of the Punishment of Tax Evaders Act by the Daejeon District Court. The judgment became final and conclusive on February 11, 2012.

【Criminal Facts】

The defendant was a person who operated C, a corporation that runs a wholesale business in manufacturing soft drinks.

1. It shall not be submitted to the Government by entering falsely the list of total tax invoices by customer without supplying the goods or services under the Value-Added Tax Act;

Nevertheless, on July 25, 2007, the Defendant did not supply the goods or services at KRW 50,049,610 of the supply price to the Company D and issued 16 copies of the tax invoice as if he did not supply the goods or services as shown in the attached list 1, and supplied 4,298,972,150 of the supply price to the goods or services at KRW 4,298,972,150 in total, and delivered 140 copies of the tax invoice as if he did not supply the goods or services as listed in the attached list 1, 207, 207, 2007, 1, 2008, and 208, 2008.

2. It shall not be allowed to submit to the Government the list of total tax invoices by seller by entering falsely the list of total tax invoices by customer without being supplied with the goods or services under the Value-Added Tax Act;

Nevertheless, on January 28, 2009, the Defendant received two copies of the tax invoice by being supplied with goods equivalent to KRW 139,050,000 from theless distribution of the corporation, when filing a final tax return on the second half of the value-added tax in 2008.