A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

2. The judgment of this case is that each of the crime of this case is committed against the defendant in light of the following: (a) the defendant committed the crime of this case: (b) while operating a clothing wholesale and retail business for four years; (c) the transaction price in which the defendant did not receive a tax invoice among the transaction price was remitted to a borrowed account and omitted sales amount; and (d) the defendant evades value-added tax, comprehensive income tax, and submitted a false list of total tax invoices by omitting the sales amount; (b) the case is not easy in light of the period of the crime, the omitted sales amount, and the size of the evaded tax amount; (c) such crime may disturb the national tax order and impair the tax justice; and (d) the fact that most of the evaded tax amount are not paid until now, is contrary to the defendant's depth while he led to all of the crimes of this case; and (d) the crime of this case is committed by the purchaser of the clothing who received the tax invoice was unable to receive a tax invoice properly; and (d) the circumstances and circumstances leading up to the defendant's failure to receive the input tax amount of the same type and tax amount of global income tax amount of this case.