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

The Defendant was the representative of “D” who engages in the wholesale business of meat and by-products on the Gangdong-gu Seoul Metropolitan Government Sub-story.

No sales and purchase tax invoice shall be submitted to the Government without supplying goods or services under the provisions of the Income Tax Act, stating in falsity the sales and purchase invoice.

1. Around February 1, 2010, the Defendant entered the supply price of KRW 343,350,000 in the supply price as if he were to supply goods or services from January 1, 2009 to December 31, 2009, or supplied goods or services from the State Favour Korea, or supplied goods or services from the State Favour Korea, and falsely entered the supply price of KRW 343,350,000 in the supply price in the year 209, and submitted the purchase price of KRW 345,560,000 as if he was supplied with goods or services from the supply price of KRW 345,560 in the supply price.

2. Around February 9, 2011, the Defendant entered the supply price of KRW 381,352,000 in the supply price as if he/she were to supply goods or services from January 1, 2010 to December 31, 201, and submitted the Gangseo-gu tax invoice by stating in falsity the supply price of KRW 381,352,00 in the supply price as if he/she were to supply goods or services from the State food Korea, although there was no fact that he/she had supplied goods or services from the State food Korea, and supplied goods or services from KRW 381,352,00 in the supply price.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes governing a written accusation, list of crimes, details of offenses and written opinions, data investigation and completion report, detailed statement of passbook transaction, statement of account transaction by account, list of purchase and sale tax invoices, and list of total tax invoices;

1. Article 10 (3) 4 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. The Criminal Act, the suspension of execution;