However, 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 substantial operator of the "C" in Gangseo-gu Busan Metropolitan Government B.

No person shall submit to the Government a false list of total tax invoice by buyer.

Nevertheless, on January 25, 2016, the Defendant submitted to the tax office of the total tax invoice by buyer, stating the total value of supply for D and three other companies, as shown in the attached list of crimes, in the amount equivalent to KRW 1,025,39,398,400, which is the sum of supply values for D and three companies, even though he/she supplied goods or services equivalent to KRW 279,680,00 in total during the second period of 2015 to D and MN oil, as the superintendent of the Busan District Office.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding E;

1. A written accusation;

1. Application of Acts and subordinate statutes (C) to a written accusation, a report on the completion of investigation (Scheduled) report, a final return of value-added tax (2, C), a list of buyer by buyer (2, 2015), a list of buyer by buyer, a notice of the results of tax investigation,

1. Relevant Article 10(1)2 of the Punishment of Tax Evaders Act concerning the crime and Article 10(1)2 of the Punishment of Tax Evaders Act (see, e.g., Supreme Court Decision 2010Do336, May 13, 2010)

1. Article 62 (1) of the Criminal Act (Taking into account the fact that there is no past record of criminal punishment, etc.);

1. Social service order under Article 62-2 of the Criminal Act;