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

The Defendant operated Co., Ltd., Ltd., which is located in C and 304 at the time of harmony.

1. On February 4, 2013, the Defendant registered his/her business by using another person D’s name in the same orchard for the purpose of evading taxes or evading compulsory execution.

2. 2013년 1기 예정신고 피고인은 2013. 4. 25.경 동수원세무서에서 2013년 1기 부가가치세 예정신고를 함에 있어 사실은 주식회사 아이원네트웍스로부터 재화 또는 용역을 공급받은 사실이 없음에도 불구하고, 주식회사 아이원네트웍스에 공급가액 합계 714,930,000원 상당의 매입세금계산서를 교부받은 것처럼 거짓으로 기재한 매입처별 세금계산서합계표를 담당 공무원에게 제출하였다.

3. 2013년 1기 확정신고 피고인은 2013. 7. 25.경 동수원세무서에서 2013년 1기 부가가치세 확정신고를 함에 있어 주식회사 아이원네트웍스에 공급가액 합계 1,067,054,000원 상당의 매입세금계산서를 교부받은 것처럼 거짓으로 기재한 매입처별 세금계산서합계표를 담당 공무원에게 제출하였다.

Summary of Evidence

1. Statement by the defendant in court;

1. Copies of each police interrogation protocol regarding E, F, and D;

1. Copy of business registration certificate (stock company C);

1. A written accusation;

1. A contract for cooperation for business agency;

1. Application of the aggregate table of tax invoices and the Acts and subordinate statutes;

1. Relevant provisions of the Punishment of Tax Evaders Act, Article 11 (1) of the Punishment of Tax Evaders Act, Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of the total tax invoices by seller entered in any false statement), and the selection of imprisonment for each crime;

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

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. The scope of the recommended sentence according to the sentencing criteria [the scope of recommending punishment] general tax invoices, etc. shall be issued and received, etc.