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

The defendant is the operator of the fishery product processing business chain C, such as yellowland, etc. in Gangwon Yangyang-gun B.

1. On December 2015, the Defendant violated the Punishment of Tax Evaders Act due to receipt of a false statement of account, the Defendant was issued 26 copies of the false statement of account on the list of crimes in annexed hereto to the purport that the Defendant was supplied with fishery products equivalent to KRW 1,620,00,00 in total by the above C, etc. without being supplied with fishery products, such as yellow oil from C, D, E, F, G, H, I, and J.

2. On February 5, 2016, the Defendant violated the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by false means, the Defendant entered the details of Chapter 26 of the false tax invoice issued at the tax office at the early 28 Sinsi-ro 28, as stated in paragraph 1 of the aforementioned Article, in the list of total tax invoices by purchasing party and submitted it to the public official.

3. The Defendant for the violation of the Punishment of Tax Evaders Act due to the evasion of bit cell cells submitted a list of total invoices by false seller at the time, place, as described in paragraph (2) above, to a public official in infinite name as stated in paragraph (2) above. On June 29, 2016, the Defendant filed a final return on the tax base for comprehensive income tax assessment in order to reflect the content of the table in total of invoices by false seller on June 30, 2016, and evaded KRW 467,31,170 as the aggregate income tax in the year 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to K in the police statement;

1. A copy of the processed tax invoice, a list of invoices by seller, a comprehensive income tax return, and a payment invoice;

1. Application of the Acts and subordinate statutes of accusation;

1. Article 10(3)2 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10(3)4 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter the same shall apply), Article 10(3)4 of the former Punishment of Tax Evaders Act (amended by Act No. 1060, Mar. 4, 201); Article 3(1)1 of the Punishment of Tax Evaders Act (amended by Act No. 1610, Jun. 1

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

1. Suspension of execution;