2.Provided, That the execution of the above sentence shall be postponed for two years from the date this judgment becomes final and conclusive;

The defendant was a person who operated an original short-term retail business with the trade name of Dongdaemun-gu Seoul Metropolitan Government C(D).

1. On January 25, 2012, the Defendant filed the final return of value-added tax for the second year of 2011 with C on January 25, 2012, the Defendant submitted the list of the total tax invoice by buyer, stating false value of KRW 236,570,00 in total as if he/she supplied goods or services equivalent to KRW 153,026,00,000, including the false value, to the F company that is a business entity operated by E, as if he/she supplied goods or services equivalent to the total value of KRW 153,026,00,000, as shown in the list of crimes in the attached Table.

2. On July 25, 2012, the Defendant filed the final return of value-added tax on the first half of the year 2012 with C on July 25, 2012, and submitted a false list of the total tax invoice by buyer stating the false value as shown in the attached list of crimes, as if he/she supplied goods or services equivalent to the total value of KRW 1,30,000,000 to “H company” (H company), which is a business entity operated by G, as if he/she supplied goods or services equivalent to the total value of KRW 1,025,00,000, as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. Statement of the police officer to I;

1. An accusation and a report on investigation into value-added tax;

1. Total tax invoice by buyer;

1. Application of Acts and subordinate statutes to investigation reports (Attachment to a list of total tax invoices by customer);

1. Relevant Articles 10 (3) 3 and 10 (3) 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the crime committed;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. A false statement on the aggregate list of suspended execution under Article 62(1) of the Criminal Act;