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.

On January 28, 2016, the Defendant was sentenced to imprisonment with labor for a violation of the Petroleum and Substitute Fuel Business Act at the Daegu District Court on May 10, 2016, and the judgment became final and conclusive on May 10, 2016.

1. On January 23, 2015, the Defendant received false tax invoice: (a) although there was no fact that he received goods or services from D from D; (b) the Defendant was issued a false invoice of purchase tax amount of KRW 78,254,543, a total of the supply price of KRW 78,254,543, as if he received via supply of goods or services from D; and (c) from then to June 19, 2015, the Defendant was issued a false invoice of purchase tax invoice of KRW 648,978,170, total of supply price as indicated in the separate sheet of crime from D until June 19, 2015.

2. On July 27, 2015, the Defendant submitted a list of general accounts of individual taxes by seller at the Daegu-gu tax office located in Daegu-gu, Daegu-gu, Daegu-gu, Daegu-gu, Daegu-gu, 55, without having received transit from D, the Defendant submitted a false list of total accounts of individual taxes by seller at the time of the first return on the confirmation of value added tax in 2015, as the Plaintiff received 566,618,170 won in total supply price from D.

Summary of Evidence

1. Statement by the defendant in court;

1. Copy of the written examination of suspected criminal offenders A;

1. A written accusation;

1. A written examination on completion of an investigation, a copy of each tax invoice, and a sum table of accounts of individual tax invoices by purchasing companies;

1. Previous convictions in judgment: Application of a reply to inquiry, such as criminal history, report on investigation (crimes before final and conclusive judgment), copy of the text of the judgment, previous convictions in disposition, and reporting the results of confirmation of such previous convictions,

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false purchasing agencies), and each choice of imprisonment with labor;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

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 1.