2. Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive;

3.

1. The Defendant, who committed the C gas station-related crime, operated the C gas station “C gas station.”

On April 25, 2011, the Defendant falsely submitted a list of total tax invoices by customer and the Defendant filed a false list of total tax invoices by customer and submitted a false list of total tax invoices by customer in January 201, 201, even though the Plaintiff did not supply goods or services equivalent to 14,803,636 won in total to gender tourism.

B. On October 25, 2010, the Defendant filed a false list of total tax invoices by seller. Around October 25, 2010, the Defendant filed a false list of total tax invoices by seller. Around February 2011, the Defendant submitted a false list of total tax invoices by seller without being supplied with goods or services equivalent to KRW 246,265,456, total amount from (i) white energy by the Plaintiff. (ii) Around January 25, 2011, the Defendant filed a final list of total tax invoices by seller. Around January 25, 2011, the Defendant submitted a false list of total tax invoices by entering the value-added tax amounting to KRW 179,272,727, total amount of goods or services from (ii) the above gas station’s total amount of KRW 179,272,727, and (iii) a total of KRW 314,163,636, etc. by seller.

3) Around April 25, 2011, the Defendant reported value-added tax on the rice tax book, and the fact was that the said gas station was supplied with goods or services equivalent to KRW 501,963,637 in total from E, and submitted a false list of the total tax invoices by seller on or around July 25, 2011. (4) The Defendant filed a final value-added tax return on the rice tax book around July 25, 201, and the fact was that the said gas station was not supplied with goods or services equivalent to KRW 747,970,909 in total from E.