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

From August 20, 2010 to June 30, 2013, the Defendant operated the “D” as a scrap metal and non-ferrous retail business entity from Masung City Co., Ltd.

1. Submission of a list of total tax invoices by false buyers related to the final return of value-added tax base for the first year, 2011;

A. A. Around July 24, 2011, the Defendant filed a final return on the value-added tax for the first time in 201 at the east-gu, Suwon-dong, Young-gu, 99-1, the Defendant submitted a false list of tax invoices by sales place, stating as if he/she supplied goods equivalent to the above amount, as if he/she did not supply goods equivalent to KRW 94,569,00,00, to the Daeyang-gu, Suwon-si, 201. The Defendant submitted a false list of tax invoices by sales place, stating as if he/she supplied goods equivalent to KRW 576,918,390, as shown in the attached list of crimes (1).

B. The Defendant above A.

In filing a final return of value-added tax for the first time in 2011 at the same time and place as the entry in the list of paragraphs, the fact was recorded falsely as if the goods equivalent to KRW 53,916,950 were supplied without being supplied with the goods equivalent to the above amount, and as if the goods were supplied with the goods equivalent to the above amount, the list of individual tax invoices by seller was submitted as if they were supplied with the goods equivalent to KRW 345,716,855 from four companies, such as the list of crimes (2) in the attached Table.

2. In January 27, 2012, the Defendant filed a final return of the value-added tax base for each false customer related to the final return of the second value-added tax in 2011 at the same place as stated in paragraph (1) around January 27, 2012, and the Defendant did not supply goods equivalent to KRW 20,045,362 to “F”, and as if he did not supply goods equivalent to KRW 366,385,440 to “G”, the Defendant submitted a final return of the second value-added tax base for each customer with the false statement as to the supply of goods equivalent to KRW 386,430,80,02 to the said two companies.