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 representative of the garldo retail Co., Ltd. in Pyeongtaek-si B.

Around August 20, 2013, the Defendant filed a final return on the value-added tax for C at the above C office, and filed the final return on the value-added tax for C in January 2013 with D and E, a stock company, etc., without supplying the goods or services to the said D, the Defendant entered the supply price of KRW 320,397,71, and the supply price of KRW 400,327,554 in the aggregate of KRW 720,725,265 in the aggregate of KRW 720,725,000 in the supply price to the said E, and submitted the list of the total purchase price by means of false entry from around that time to January 15, 2014 in the attached list of crimes. < Amended by Act No. 11917, Jul. 1, 2013>

9. In filing a final return of value of KRW 1,253,450,768 in total, and KRW 458,354,556 in total, while filing a final return of value-added tax for the second period of 2013 (from October 1, 2013 to December 31, 2013, submitted the final return of value-added tax for the second period of 2013 to the buyer by stating it falsely in the total tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of F in a police suspect interrogation protocol;

1. Written statements prepared by G and H;

1. Application of Acts and subordinate statutes to a charge, a closure report, and a value-added tax return;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act which choose the penalty;

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 (The following extenuating circumstances among the reasons for sentencing);

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

1. Type 1 (less than 3 billion won) (Special Aggravation) (the amount of punishment) increased by applying the sentencing criteria [Determination of types] general tax invoices, etc.; crimes committed continuously and repeatedly for profit-making purposes (decision on the recommended field] increased by increasing the number of persons, ten months to one year and two months;

2. Determination of sentence: A list of total tax invoices submitted by the criminal defendant for ten months in imprisonment or two years in a suspended sentence;