A shall be punished by imprisonment with prison labor for four months and by imprisonment for ten months, respectively.

(2) the date of this judgment.

Defendant

B is a person who operates E in Suwon-si C market D, and the suspect A is a person engaged in agriculture.

1. Defendant B

A. On February 13, 2014, the Defendant submitted a list of total invoices by customer recorded in the false statement. The Defendant submitted a list of total invoices by customer recorded in the false statement to F, from February 13, 2015 to February 13, 2015, including the submission of a list of total invoices by customer recorded in the false statement as if he/she supplied goods or services to F during the taxable period of 2013, even though he/she did not have supplied goods or services to F, the sum total of supply amounts of KRW 34,35,000 in total, as if he/she supplied goods or services to F, was falsely recorded.

2) On February 13, 2014, the Defendant submitted a false list of invoices for individual suppliers: (a) the Defendant submitted a false list of invoices for individual suppliers, including the submission of a false list of invoices for individual suppliers, which is equivalent to KRW 668,00,00,000 as if he/she received goods or services from the G Cooperatives during the taxable period of 2013, although he/she did not receive goods or services from the G Cooperatives; (b) the Defendant submitted a false list of invoices for individual suppliers, which is equivalent to KRW 2,276,00,000, as in the previous list of crimes (the details of receipt of false invoices).

B. On May 30, 2014, the Defendant evaded income tax for the year 2013, as indicated in paragraph (1) 2013, on the grounds that: (a) the amount to be actually reported and paid is KRW 205,812,928, even though the amount to be reported and paid is KRW 205,772,629, and thus making it impossible or considerably difficult to impose and collect taxes by filing a return and payment of the total income tax for the year 2013 at the said veterinary tax office; and (b) thereby making it difficult to impose and collect taxes impossible or considerably difficult.