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 who operated a construction equipment leasing company with the trade name “E” in Dobong-gu Seoul Metropolitan Government D.

1. On July 24, 2012, the Defendant filed a final return on the value-added tax for the first term of January 2012 with the Dobong Tax Office located in Songcheon-dong 327-5, Gangnam-gu, Seoul, Seoul, for the first term of 2012 for E. The Defendant filed a final return on the value-added tax for the first term of January 2012 for E. The fact is that E, including (ju) regular passenger services and construction, supplied goods or services equivalent to KRW 186,180,000 in total to 15 companies, including E, but the value-added tax was not supplied to the said companies, the Defendant entered a false list of the tax invoices for each seller and submitted

2. Around January 25, 2013, the Defendant filed a final tax return on the value-added tax for the second half-year period of 2012 for E in the above provincial tax office, and the Defendant filed a final tax return on the value-added tax for E at the same time for the second half-year period of 2012. The fact was that E supplied goods or services equivalent to KRW 304,880,000 in total to 15 companies, including new construction (ju) by new construction (ju, etc.), although E did not have supplied goods or services equivalent to the same amount to the above companies, E submitted a false list of tax invoices by sales office

3. On July 24, 2013, the Defendant filed a final return on the value-added tax for the first term of January 2013 with the Dobong Tax Office for the first term of value-added tax for E in the year 2013, and the Defendant filed a final return on the value-added tax for the first term of July 24, 2013 with the said tax office, stating a false list of the total tax invoices by sales place to the said tax office, even though there was no fact that E had supplied goods or services equivalent to KRW 167,540,000 to 12 business entities, including EF.

4. On January 22, 2014, the Defendant filed a final return on the value-added tax for the second half-year period of 2013 from the above provincial tax office around January 22, 2014 to E, and the fact is that E provided goods or services equivalent to KRW 80,250,000 in total to eight enterprises, including E (ju) F&C.