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 person engaged in real estate rental business.

In constructing D Building (I and II) on the land located in the Jeonsi-gu Seoul Special Metropolitan City, the Defendant agreed to evade the value-added tax and income tax by entering into a construction contract in collusion with F of the E representative director, who is the contractor.

1. In filing a final return on the value-added tax for the first period of January 2010 from the Jeonju-si, Jeonju-si, 2010, the Defendant submitted a list of supply values for individual suppliers by submitting a false list of supply values of KRW 94,214,00,00, as the supply value of KRW 727,272,72,728, including that of the supply value of KRW 94,214,00,00, as the supply value of KRW 727,272,728, as well as a list of supply values for individual suppliers at six times from around that time to October 25, 201, as shown in the list of crimes in the attached Table, even though the sum of supply values actually provided is 6,03,545,915, the Defendant submitted a list of supply values for individual suppliers by submitting a false list of supply values of KRW 2,305,545,00,000 as the supply value for individual.

2. The Defendant evaded KRW 230,553,00 in total value-added tax by fraud or other unlawful act, such as in the separate list of crimes, by withdrawing the supply value of a list of total tax invoices by seller at the time and place specified in paragraph (1), using the same method as described in paragraph (1).

3. In filing a global income tax return for 201 at a place described in paragraph (1) on June 25, 2012, the Defendant: (a) despite the fact that the sales cost of the D Building was KRW 5,479,182,184, the Defendant, as described in paragraph (1), distributed KRW 957,785,635 out of the total sales cost of the D Building to the sales price of the D Building, thereby releasing the sales cost to KRW 6,436,967,819.