However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

D Co., Ltd. is a corporation that runs the wholesale and retail business of agricultural products in the E located in Namyang-si, Namyang-si, and the defendant is the representative of the above D.

1. No person who receives a false tax invoice shall issue or receive a tax invoice under the Income Tax Act or the Corporate Tax Act without supplying goods or services;

A. On September 19, 2012, the Defendant received a false invoice as if he received goods or services equivalent to KRW 556,200,000 from the supply price, even though he/she had not received goods or services from the “state of nature brokerage”.

B. On September 19, 2012, the Defendant issued a false invoice as if he/she supplied goods equivalent to KRW 556,200,000 to the supply price, although there was no fact that he/she supplied goods or services to a cooperative of farming and fishing villages in the first month.

(c)

On September 20, 2012, the Defendant received a false invoice as if he/she received goods or services equivalent to KRW 519,120,000 from the supply price, even though he/she had not received goods or services from the said D office.

(d)

On September 20, 2012, the Defendant issued a false invoice as if the Defendant supplied goods equivalent to KRW 519,120,000 in the supply price, although there was no fact that goods or services were supplied to the Ministry of Strategy and Finance.

2. On February 19, 2013, the Defendant submitted a false statement of account at the office of the said corporation D around February 19, 2013 and “1. B” and “1. D.

“A list of invoices by false customer was submitted to the Government, stating the delivery of false invoices, as described in the paragraph.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on completion of data research;

1. Copy, etc. of account statement;

1. Application of Acts and subordinate statutes to each investigation report (the list Nos. 7 and 12 of evidence);

1. Criminal facts;