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 is a person who operated B with the main business of wholesale and retail of computers and peripheral devices from April 2009 to November 2012.

1. On January 25, 201, the Defendant submitted a false list of total tax invoice by buyer, stating as if he were supplied goods or services equivalent to KRW 404,914,545, and submitted a false list of total tax invoice by buyer, stating as if he were supplied goods or services in the above A, to the B, the amount of KRW 3,002,647,454, as shown in the list of crimes, in the Seocho-gu Seoul Metropolitan Government 114, a second half-year value added tax return on the B, in 2010, from the Seocho-gu, Seoul Metropolitan Government Mero 1114.

2. On January 25, 201, the Defendant submitted a false list of total tax invoices, stating that B was supplied with goods or services equivalent to KRW 450,345,45,455 won from the above AFnet, in the Seocho Tax Office located in 114, Gangnam-gu, Seoul, Seoul, in return for the return of the value-added tax for the second period of 2010 from the CFnet in 2010.

3. On February 2, 2012, the Defendant issued a false sales tax invoice of KRW 3,920,00,000, as indicated in Table 2 of the crime committed from around that time to March 23, 2012, although there was no fact that Party B supplied goods or services to A, the Defendant issued a false sales tax invoice of KRW 12,60,000, including the issuance of false sales tax invoice of KRW 31,920,00,00, in spite of the fact that Party B supplied goods or services to B.

4. The Defendant issued a false purchase tax invoice does not have any fact that B was supplied goods or services from the Enet on March 17, 201 at the office located in the Seocho-gu Seoul Metropolitan Government 38th floor.