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 operated D Co., Ltd., Ltd., which is located in Ssung City.

1. Around January 1, 2012, the Defendant registered a business under another person’s name using the E’s name for the purpose of evading taxes or evading compulsory execution.

On March 27, 2013, the Defendant registered the business by using the name of F for the purpose of evading taxes or evading compulsory execution in the Purpose of tax evasion.

2. On July 25, 2012, the Defendant submitted a list of total tax invoices by customer, including submission to the public official in charge of the issuance of a list of total tax invoices by customer companies listed in the No. 1-5 of the attached Table I in G and the list of total tax invoices by customer companies listed in the attached Table I through 5, although there was no fact that goods or services were supplied in the final return of the value-added tax for the first year of 2012 from the Hysung Tax Office around July 25, 2012.

In filing the final return of value-added tax for the first time in 2012 at the above date and place, the Defendant submitted to the public official in charge the list of total tax invoices by seller, stating that the tax invoices were issued by the transaction partner companies listed in Nos. 1 through 4 of the attached Table II, such as H, notwithstanding the absence of any supply of goods or services, and submitted the list of total tax invoices by seller as listed in the attached Table II, as shown in the attached Table II.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police suspect interrogation protocol concerning E and F;

1. Statement of the police statement of I, J, K, L, and M;

1. A written accusation;

1. Entry of each list of total tax invoices and their existing entries;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 11 (1) of the Punishment of Tax Evaders Act and Article 11 of the Punishment of Tax Evaders Act, respectively, concerning the facts constituting the crime;