except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

On December 24, 2014, the Defendant was sentenced to imprisonment with prison labor for a violation of the Military Service Act at the Daejeon District Court on June 24, 201, and the said judgment became final and conclusive on January 1, 2014.

The Defendant is a person who has been engaged in the selective logistics warehousing manpower supply business from December 24, 2012 to September 2013 under the trade name of Jung-gu Daejeon to D.

On July 25, 2013, the Defendant: (a) around Daejeon-gu, Daejeon-gu, Daejeon-gu; and (b) notwithstanding the fact that there was no provision of services, etc. equivalent to KRW 77,440,000 to E, the Defendant, at the time of filing a final return of value-added tax for the first time in January 2013, entered false information on the total value of the total purchase by buyer to E; and (c) submitted to the Government by falsely entering the false information on the total value of the total value of the purchase by buyer at KRW 961,064,00, as shown in the list of crimes

Summary of Evidence

1. Defendant's legal statement;

1. Accusation and investigation report related to trade order;

1. A list of total tax invoices by customer and by customer;

1. The application of Acts and subordinate statutes to criminal records, fine records, and confirmation reports;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. It is so decided as per Disposition on the grounds of above Article 62(1) of the Criminal Act (see, e.g., Article 62(1) of the Act on the Suspension of Execution (see, e., Supreme Court Decision 2006Da1448, Apr. 1, 200