except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant, from September 1, 201 to September 30, 201, operated heating systems, such as scrap iron, and retail companies dealing with boiler in the name of “C,” from Yacheon-gu B from Yacheon-si to Yacheon-gu, 201.

1. Even if the Defendant did not supply or provide any goods or service, and submitted to the Government a false list of the total tax invoices by seller and by seller under the Value-Added Tax Act, on January 25, 2012, upon filing a value-added tax return for the second period of value-added tax, the Defendant supplied goods equivalent to KRW 49, supply price of KRW 850,375,400 to a business entity referred to as “D” without supplying the goods or service, and submitted to “E” a false list of the total tax invoices by seller, as if he/she supplied goods equivalent to KRW 1,5,00,000, in the form of “E”.

Accordingly, the Defendant did not supply goods, entered a list of total tax invoices by customer, and submitted it to the Government.

2. Even if the Defendant did not supply or provide any goods or service, and submitted a false list of total tax invoices by seller and by seller under the Value-Added Tax Act to the Government, the Defendant filed a false list of total tax invoices by seller and by seller under the Value-Added Tax Act, on July 25, 2012, and submitted a false list of total tax invoices by seller to the Party “D” without supplying the goods or service to the Party “D”, on July 25, 2012.

Accordingly, the Defendant did not supply goods, entered a list of total tax invoices by customer, and submitted it to the Government.

Summary of Evidence

1. Defendant's legal statement;

1. A list of total tax invoices for sales punishment:

1. Details of passbook transactions (National Bank in the name of a suspect A);

1. Each investigation report and each investigation document of D Additional Tax Affairs.