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

On October 12, 2012, the Defendant was sentenced to imprisonment with prison labor for violating the Farmland Act at the Changwon District Court on October 12, 2012, and the said judgment became final and conclusive on October 20 of the same month.

The Defendant is a person who operates the “D” as a wholesale and retail business entity, such as scrap iron and non-ferrous iron, in Kimhae-si.

On July 25, 2011, the Defendant: (a) filed the final return of value-added tax for the first time in 201 at the public service center of Kim Young-gu, Kim Jong-dong, Kim Jong-si, Kim Jong-si; (b) around July 25, 201, the Defendant prepared a list of tax invoices by seller to the effect that the scrap metal was supplied during the said period without being supplied with the scrap metal equivalent to KRW 100,000 from E; and (c) submitted it to the staff in charge.

The Defendant, including that, from July 25, 201 to September 28, 2012, submitted to the Government a false list of total tax invoices by seller under the Value-Added Tax Act, as if the scrap metal was supplied without being supplied with the scrap metal as shown in the separate list of crimes.

Summary of Evidence

1. Partial statement of the defendant;

1. Each prosecutor's protocol of examination of the accused;

1. The police statement concerning F;

1. Each report on investigation;

1. A written accusation, a scheduled closure report, a tax offense record and a written opinion, a scheduled closure report and a reply;

1. Application of statutes concerning criminal records;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for the crimes;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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

1. The fact that the amount stated in the list of false tax invoices for sentencing under Article 62 of the Criminal Act is not a large amount, and that it is difficult to find out the attitude of the defendant seriously against the defendant by denying part of the crime, is disadvantageous to the defendant. However, the defendant is given favorable consideration to the fact that the defendant has no same criminal record, and the crime of violating the Farmland Act as