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

No person shall submit to the Government any goods or services without being supplied or entered a list of total tax calculation by seller and by seller in falsity.

The Defendant operated C, a ship painting, a ship-related company, in Youngnam Cancer B.

1. Crimes of February 2, 2010;

A. On October 25, 2010, the Defendant filed a list of total tax invoices by customer with respect to C, a list of total tax invoices by customer, stating in falsity the list of total tax invoices by customer, as if he/she supplied goods or services equivalent to KRW 600,000,000 to D, even though he/she did not have supplied goods or services to D.

B. On October 25, 2010 and January 25, 2011, the Defendant reported the value-added tax amount for 2010 against C on the wooden gift tax base on January 25, 201, and submitted a false list of individual tax invoices by seller as if he received goods or services equivalent to KRW 700,000,000 from D, even if he received goods or services equivalent to KRW 2,981,09,90,09, total amount of KRW 2,900 from D.

2. Crimes of January 201;

A. On July 24, 2011, the Defendant filed a list of total tax invoices by customer with respect to C, a list of total tax invoices by customer, stating in falsity the list of total tax invoices by customer, as if he/she supplied goods or services equivalent to KRW 350,000,000 to D, even though he/she did not have supplied goods or services to D.

B. On April 25, 201, the Defendant filed a list of total tax invoices by seller with respect to C on April 25, 201, and received goods or services equivalent to KRW 818,00,000 from D, even though there was no fact that he received goods or services from D, even though he did not receive any goods or services from D.