Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

From August 1, 2009, the Defendant is a person who operates a limited liability company E established for the purpose of oil wholesale and retail and transport sales business from around D, 203.

1. No person, such as receipt of false tax invoices, shall issue or issue tax invoices without supplying or being supplied with goods or services, and submit them to related institutions with false entries therein;

A. On October 31, 2009, the Defendant issued a false tax invoice of KRW 113,636,00 as of October 31, 2009, as if he were supplied with oil of KRW 45,454,00 as of November 30 of the same year, and submitted a false tax invoice of KRW 45,45,00 as of November 30 of the same year. On January 25, 2010, the Defendant filed the final tax return of value-added tax for the second half of 2009 from the Credit Tax Department located in the summerdong at the time of leisure at the time of leisure on February 25, 201, and entered the final tax invoice of the said false tax invoice in the list of total tax invoices as if he purchased oil equivalent to two of the above false tax invoices, and submitted it to the employee in charge of the tax office.

B. On October 1, 2010, the Defendant received 40,727,000 won oil as the supply value of October 1, 2010 and received 15 tax invoices of total supply value of 590,90,09,090 won from the above E office from the above date to December 28, 201, and submitted 15 tax invoices of total supply value of 15 times as shown in the attached list of crimes, and around January 25, 201, the Defendant filed a final tax return of value-added tax return of 2010 from the above E office and submitted it to the employees of the tax office, stating the amount of oil equivalent to the 15th tax invoice as the purchase value of the oil in the above false tax invoice.

2. Any person who evades a tax shall make tax by fraudulent or other illegal means;