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

The defendant is a person who operates C, a company for vehicle blus manufacturing and selling chain, from 409-1, Jung-gu, Sungnam-gu, Sungnam-si.

1. On July 25, 2011, the Defendant reported a value-added tax return for the first time in 2011 at Sungnam Tax Office. The Defendant: (a) provided goods or services to an beautycom Co., Ltd.; or (b) provided goods or services from D Research Institutes (E) and Esbbs (138-81-42833); (c) provided false information on the aggregate amount of KRW 931,114,473 from supply price to beauty Co., Ltd. as indicated in the attached list of crimes; and (b) submitted the list of tax invoices by seller, stating that the aggregate amount of KRW 119,622,197 from supply price, and Esbs provided goods amounting to KRW 810,38,610 from supply price; and (c) provided false information on the aggregate amount of KRW 810,38,610 from Esbs.

2. On January 25, 2012, the Defendant reported the value-added tax for the second period of 201 in Sungnam Tax Office on February 25, 2012. The facts are as listed in the attached list of crimes, although the Defendant did not either supply goods or services to D Research Institutes and DmatS Korea Co., Ltd. (119-86-35772), or received goods or services from Escambling Co., Ltd. (138-81-41926), Ummbling Co., Ltd. (129-86-16729) and Tempt Co., Ltd. (129-86-16729). However, the purchase of tax invoices to D Research Institutes on January 25, 2012 appears to be 15 to be 14 clerical errors (see Investigation Record 1, 13 pages), and 14 to 14.

A false statement is made as to the supply price of goods equivalent to the total value of 816,943,024 won to D Research Institute, and goods equivalent to the total value of 179,99,999 won to DSS Korea, and the supply price is the amount of goods equivalent to the total value of 66,94,524 won from Esable milk.