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

From September 201, the Defendant is a person who operated D in Chuncheon City C, and FF agricultural partnership from December 28, 201 to Chuncheon City E, respectively.

1. Submission, etc. of a false statement of accounts by seller and seller with respect to D;

A. around 201, the Defendant submitted a false statement of total amount of 200 won for the second period of 201 by customer and 30. From October 16, 2012, the Defendant reported income tax for the second period of 2011 at the center of Chuncheon 115(C). The Defendant submitted a false statement of total value of 25,776,00 won in G, and the total value of 207,854,00 won in total, 16,750,000 won in total, 200,000 won in total, 30,000 won in total, 30,000 won in total, 20,000 won in total, 30,000 won in the supply value of goods and services, 20,008,000 won in the aggregate of 20,07,0000 won in the supply value of goods and services, 70,005,16,07.

B. On April 3, 2013, the Defendant submitted a false list of total account statements by seller: (a) filed a return of the income tax for the second period of February 2012 in the Chuncheon Tax Office on April 3, 2013; and (b) did not have received any goods or services from D (State), Q, or R. However, the Defendant did not receive any goods or services.