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 is a person who, from May 2001, establishes and operates a clinical processing business operator D for the production of plastic chips in the Glock-gun C.

No person shall submit to the Government the sales and purchase tax invoice by false entry without supplying goods or services, or without being supplied therewith.

1. On July 25, 2010, the Defendant submitted a false list of total tax invoice by false buyer to three business entities from January 25, 2013, including a false list of total supply prices of KRW 1,861,94,94,300 to three business entities from January 25, 2013, even though there was no fact that he/she supplied goods or services to the State in the State of America, the Defendant reported the value of the value of the value of the goods at KRW 400,000 to the Government of the Republic of Korea in 2010.

2. A false list of total tax invoices submitted by the Defendant on July 25, 2010, when filing a false list of total tax invoices by up to 3 business entities from January 25, 2013, the Defendant prepared and submitted to the Government a false list of total tax invoices by up to 1,898,079,300 won in total of supply values by three business entities from January 25, 2013, as shown in the list of crimes in the separate list of crimes, although the Defendant did not have received any goods or services from the State of America, even though he did not have received any goods or services from the State of America.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A copy of a list of total tax invoices by customer;

1. A copy of a list of total tax invoices by seller;

1. A copy of each tax invoice;