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

The Defendant, around May 26, 2010, opened a personal business place called “D company” on the second floor of Seocho-gu Seoul Metropolitan Government C building and operated a video content sales business.

1. The Defendant submitted a false list of the total tax invoices by customer during the period from January 1, 201 to June 30, 2011, which was the first period from January 1, 2011, to June 30, 2011. The fact was not that the D company supplied goods or services equivalent to KRW 317,20,000 in total supply value E, but around July 25, 201, in the distribution tax book located in Seocho-gu Seoul Metropolitan Government, Seocho-gu, Seoul, the Defendant submitted a false list of the total tax invoices by customer as shown in attached Table 1, including the fact that the D company reported value-added tax and actually entered a false list of the total tax invoices by customer in the same manner.

Accordingly, the Defendant submitted a false list of total tax invoices by customer twice to the government (the total value of supply 1,145,150,000 won).

2. The Defendant submitted a false list of total tax invoices by seller during the period from January 1, 201 to June 30, 2011, which was the first period from January 1, 2011, to June 30, 201, the Defendant submitted a false list of total tax invoices by seller to the above tax office in the same manner, including the fact that the D company was supplied goods or services equivalent to KRW 207,00,000 in total amount of supply value from the F company, on July 25, 2011.

As a result, the Defendant submitted a false list of total tax invoices by seller at two times to the government (the total value of supply 1,131,005,000 won).

Summary of Evidence

1. Trial records of the third and fourth trial records;