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

The Defendant was the representative director of Gangdong-gu Seoul Metropolitan Government (State)C on the fourth floor from around 2006 to July 2013.

No aggregate invoice of tax by customer shall be submitted to the Government without being supplied with goods or services under the Value-Added Tax Act or with being supplied with such goods or services entered in a false statement.

1. On April 23, 2010 and July 23, 2010, the Defendant: (a) entered KRW 476,248,00 in the Gangnam-gu tax office located in Seoul, Gangdong-gu, Seoul; (b) entered the aggregate of KRW 1139 in the aggregate of KRW 476,240,00 in the total of KRW 50,00,000 in the total of KRW 60,00,000 in the sales account statement, unlike the details of actual supply of goods or services when filing a report of value added tax for the first time in year 2010; and (c) written the aggregate of KRW 60,50,00 in the total of KRW 40,00 in the sales account statement for each sales account, including those written in excess of KRW 384,837,00,00 in the total of KRW 205,00 in the total of KRW 205,00 in the sales account statement for each sales account statement.

2. On October 22, 2010 and on January 25, 2011, the Defendant, unlike the details on which he actually supplied goods or services at the said Gangseo-dong Tax Office when filing a report of value added tax in the second half year of 2010, in preparing a list of accounts by customer, unlike those on which he actually supplied goods or services, the Defendant entered an excessive amount of KRW 502,115,00,000 in the actual sales amount of “D” as well as an excessive amount of KRW 502,115,00,000 in the attached Form 203, such as “violation of the issuance of account statements by customer at each sales office”, the Defendant entered an aggregate of KRW 659,390,00,000 in the list of accounts by customer at each sales office over 93 times in total.