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

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

The Defendant is the representative of “D” of a wholesale and retail company of household goods located in Pakistan at the time of strike.

A. On July 25, 2012, upon filing a value-added tax return for the first period of 2012 with respect to the foregoing D in the Pakistan, submitted a list of tax invoices by customer with false statement as to the supply price of goods or services equivalent to KRW 1,047,831,729, as shown in the list of crimes in the attached Table of Crimes (Submission of the List of Total Tax Invoices by customer) during the said taxable period, such as (E) during the said taxable period;

B. At the same time and place, the list of individual tax invoices by seller, which entered false details as if the two companies were supplied with goods or services equivalent to 516,05,000 won in total, as shown in the list of offenses (the list of the list of total tax invoices by customer) during the above taxable period, was submitted.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. Each investigation report ( telephone conversations with a certified tax accountant, telephone statement from a witness, and hearing of statements from a witness);

1. Application of Acts and subordinate statutes on the completion of tax investigation, report on value-added, list of total tax invoices by customer, and list of individual suppliers;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act (any of the submission of a list of total tax invoices by customer and by seller) and the selection of imprisonment with prison labor for each crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of recommendations according to the sentencing criteria (the scope of recommendations) (the scope of recommendations) and the basic area (six months to one year) of the types 1 (the amount less than three billion won) including the receipt, etc. of false tax invoices;

2. The crime of this case in which the sentence of sentence was determined is the State.