However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

The Defendant is a person operating the Jongno-gu Seoul Metropolitan Government “D” located in the Jongno-gu C Building.

1. On January 2010, the Defendant submitted a false list of total tax invoice by buyer, stating the false list of total tax invoice by buyer, and submitted a false list of total tax invoice by buyer on seven occasions, including the supply of goods or services equivalent to KRW 4,935,00,00 from July 2009 to December 2, 2009, in addition to the supply of goods or services equivalent to KRW 195,480,636 from the above D office to the transaction partner E, from July 2009 to the supply of goods or services equivalent to KRW 4,935,00,000.

2. On January 2010, the Defendant submitted the final return of value-added tax for the 2009 period in Seoul, which was entered in a false list of total tax invoices by omitting the supply of goods or services equivalent to KRW 110,00,00 in total from the transaction partner F in the said D office from July 2009 to December 2, 2009, and submitted the list of total tax invoices by omitting the purchase amount on seven occasions, such as the list of separate crimes list 2, including the submission of a false list of total tax invoices by omitting the purchase amount from the transaction partner F in the said D office.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of each examination record with respect to G and H;

1. Report on investigation results;

1. A written accusation (including attached data);

1. Written claims against D by I (G);

1. Details of confirmation of the place of actual transactions among the items omitted from D sales;

1. Final amount of the omission of purchase inD;

1. Application of Acts and subordinate statutes on the details of transactions in D accounts;

1. The submission of false information in Article 10 (1) 2 of the Punishment of Tax Evaders Act concerning the crime by the list of the total tax invoice by buyer;