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.

No aggregate invoice for sales or purchase under tax-related Acts shall be submitted to the Government, without supplying or receiving goods or services.

Nevertheless, on July 25, 2013, the Defendant reported the confirmation of value-added tax at the North Busan tax office located as the superintendent of Busan District on July 25, 2013 and operated by the Defendant.

C Despite the absence of the supply of scrap metal from Section C (State) D, as if the scrap metal equivalent to KRW 1,110,065,000 in total was supplied, the aggregate invoice for each purchaser was falsely written, as well as the aggregate invoice for each purchaser’s tax amount of KRW 1,607,520,000 from around that time to January 25, 2014, the aggregate invoice for each purchaser’s tax was written at the above tax office, and submitted the aggregate invoice for each purchaser’s tax amount of KRW 1,607,520,000, as shown in the list of crimes attached hereto, as if it was supplied.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness E, F and G;

1. Statement made by the police for E;

1. A written accusation or accusation;

1. The background and written opinion of the tax offense and the processing opinion, each sight table, and each additional value tax investigation (pre-determined) report [C and A], each additional value-added return, each list of the total tax invoices by individual seller, list of the list of the total tax invoices by individual seller, list of the list of the total tax invoices by individual seller, the details of the list of the total tax invoices by individual seller, the details of the tax offense and the treatment opinion, the investigation report (Attachment of the investigation completion report on a disguised purchaser), each investigation completion report, each supplementary report [Defendant] is known as a business director of H, H, I, and J (hereinafter “instant business places”), and thus, Defendant merely knew that he would purchase scrap iron from the above business places through H. Thus, he did not know that the purchase place of the total tax invoices by individual seller was false.

However, the following circumstances, which can be considered as a whole, and ① The Bank of Korea shall be a physical facility.