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 the actual operator and the representative of “F” in the Gu E during the period of Ansan-si, Mapo-si and Napo-dong 401.

[2015 Highest 638] On July 25, 2013, the Defendant reported value-added tax on the Internet Tax Service HomeTex website (www.homeax.go.kr) for the first year 2013, and submitted to the Government a false list of total tax invoices by customer, including the fact that he/she supplied goods or services equivalent to such amount, during the pertinent taxation period (from January 1, 2013 to June 30, 2013), even though he/she did not supply goods or services, and submitted a list of total tax invoices by customer, including the fact that he/she supplied goods or services equivalent to such amount, from that time to July 25, 2014.

[2015 Highest 875] On September 29, 2014, the Defendant reported value-added tax at the Internet Service HomeTex website (www.homeax.go.kr) in 2014, and submitted to the Government a false list of total tax invoices by customer, including the supply of goods or services equivalent to such amount, during the pertinent taxation period (from January 1, 2014 to June 30, 2014).

Summary of Evidence

[2015 Highest 638]

1. Defendant's legal statement;

1. The prosecutor's statement concerning H;

1. Statement of the police officer to I;

1. A written accusation;

1. Each buyer by buyer (the first, 2013.1, 2013.2);

1. Each list of total tax invoices by customer (til December 2, 2013, January 1, 2014);

1. Tax invoices, each electronic tax invoice;

1. Each investigation report (report accompanied by passbook copies, appending a list of the list of the list of the total number of pages, verification of closure of business, and attach F business registration).

1. Defendant's legal statement;

1. A written accusation;

1. Electronic tax invoices;

1. Application of Acts and subordinate statutes to the list of the list of the total electronic tax invoices and the list of the list of the electronic tax invoices by customer.