[Defendant A] A Limited Liability Company A shall be punished by a fine of KRW 10,000,000.

[Defendant B] Defendant B

Punishment of the crime

Defendant

A Limited Liability Company is a corporation that operates civil engineering design business in the Jeonsung-gun Group C and has completed business registration under the Value-Added Tax Act (A), and Defendant B is the representative director of the above A.

1. The defendant B shall not be supplied with goods or services but shall not be issued with a tax invoice under the Value-Added Tax Act;

A. On June 28, 2013, the Defendant was issued a false tax invoice stating that the Defendant received services equivalent to KRW 100,000,000 from the above E, although the Defendant was not supplied with goods or services from E (business registration number F) that is the counter-party to the said A, and that the fact was supplied by E (business registration number F).

B. Around August 7, 2013, the Defendant was issued a false tax invoice stating that the Defendant received services equivalent to KRW 100,000,000 from the above E, although the Defendant did not receive goods or services from the above E, the other party to the transaction, as the other party to the transaction.

C. Around August 27, 2013, the Defendant was issued a false tax invoice stating that the Defendant received services equivalent to KRW 100,000,000 from the above E, although the Defendant did not receive goods or services from the above E, the other party to the transaction, and that the fact was not supplied by the above E.

Around September 30, 2013, the Defendant was issued a false tax invoice stating that the Defendant received services equivalent to KRW 140,000,000 from the above E, although the Defendant had not received goods or services from the above E, the other party to the transaction, as the other party to the transaction.

As a result, the Defendant was issued a false tax invoice of KRW 440,000,000 without being supplied with goods or services.

2. Paragraph (1) 1, which is the representative director A of the defendant limited liability company A, shall be applicable to the business of the defendant limited liability company A.