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

From February 16, 2010 to August 20, 2013, the Defendant is a person who actually operates a “D” business for the purpose of selling wire and wireless telecommunications goods, such as ABro in Guro-gu Seoul Metropolitan Government, and cell phone sales.

No one shall submit to the Government a list of total sales and purchase tax invoices under the Value-Added Tax Act, stating in falsity, without supplying or being supplied with goods or services for profit-making purposes.

1. From January 25, 2013 to July 25, 2013, the Defendant submitted to the Government a copy of a list of total tax invoices by place of sales stating false supply price of goods or services equivalent to KRW 145,272,727, and a copy of a false supply price by place of sales from January 25, 2013 to July 25, 2013, two copies of the total supply price as shown in attached Table 1 (Sales) in total, 209,416,363 won, as stated in attached Table 1 (Sale), were submitted to the Government.

2. Around January 25, 2012, the Defendant submitted a list of total tax invoices for false purchase punishment to the Government, including the submission of a list of total tax invoices for total supply value of 322,972,725 won from January 25, 2012 to July 25, 2013, including the submission of a list of total tax invoices for total supply value of 227,272,726 won, stating that “D” was supplied with goods and services equivalent to the value of supply value of 27,272,726 won, from the note that “D” was supplied to the Government, and the submission of a list of total tax invoices for total purchase from January 25, 2012 to July 25, 2013, as shown in attached Table 2(Purchase).

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (Attachment to the list of purchase tax invoices referred to in 2011);

1. A report on completion of data research;

1. Application of Acts and subordinate statutes on the list of tax invoices and account transaction details;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Article 37 of the Criminal Code among concurrent crimes.