Defendants shall be punished by a fine of 6 million won.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

Defendant

A is the representative director of Defendant B, and Defendant B is a corporation established for design and supervision.

1. Defendant A

A. On January 25, 2011, the Defendant submitted a list of total tax invoices to the calendar, 2010 (from October 1, 2010 to December 31, 2010), and the Defendant submitted a false list of total tax invoices to the Government, stating in the column of purchase “D”, “150,000,000,” and “10,000,000,000,000” in the column of purchase price, although there was no fact that Company B was supplied with goods or services from professional suppliers, the Defendant submitted the false list of total tax invoices to the Government (from October 1, 201 to December 31, 201). The Defendant submitted the false list of total tax invoices to the Government “0,000,000,000,000,000 in the column of supply price for goods and services” without any serial number of 1, 2011.

2. Defendant B, a representative director of the Defendant, submitted to the Government a list of total tax invoices entered falsely as described in paragraph (1) concerning the Defendant’s business.

Summary of Evidence

1. Police suspect interrogation protocol of the accused;

1. A document of completion of the investigation;

1. A written accusation;

1. Each general value-added tax return;

1. Application of the details of borrowing funds, certificates of all the registered matters of professional franchises, and Acts and subordinate statutes on borrowing receipts;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) (Determination of each fine)

B. Defendant B: each of the Gus.