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

1. The Defendant is operating F, which is a former Jindo-gun E, a former Jindo-gun, with the issuance of a false invoice.

On January 2016, the Defendant issued an invoice of KRW 12,730,000 in total supply value through the same method over 108 times, as shown in the list of crimes in attached Form 108, as if F supplied fishery products, although F did not have supplied fishery products to I, and issued an invoice of KRW 12,730,00 in total, as shown in the list of crimes in attached Form 108.

2. Around February 11, 2016, the Defendant submitted a false list of total invoices by customer, and the Defendant submitted a false list of total invoices by customer to the public official in charge, on February 2, 2015, at a tax office located in the middle of 18,00 in the center of the Eup/Myeon, Nam-gun, Nam-gun, Nam-gun, the Nam-gun, and on fact, as described in paragraph 1, F supplied goods equivalent to KRW 828,383,00 to I, etc.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to a false statement of the completion of an investigation into violation of the obligation to deliver an invoice, a statement of the completion of an investigation by customer, and a false statement of account;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act (a point of issuing an invoice of non-transaction), Article 10 (3) 4 of the Punishment of Tax Evaders Act (a point of submitting a false statement on the invoice by customer) concerning the facts constituting an offense, and the choice of imprisonment with prison labor;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act for observation of protection;

1. Application of the sentencing criteria [Scope of the recommended punishment] Type 1 (less than 3 billion won) (not more than 6 months to 1 year) basic area (not more than 6 months) (no person subject to special sentencing) is available;

2. In order to assist each company listed in the transaction column in the annexed list of crimes in tax evasion, the Defendant who made a sentence shall not engage in any transaction without the awareness of any particular crime.