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 the actual operator of D, who is a wholesale retail company of computers and peripheral devices in Yongsan-gu Seoul Metropolitan Government 18 Dong 324.

1. A person liable to submit a list of total tax invoices by buyer prepared in falsehood to the Government under the Value-Added Tax Act shall not submit a false list of total tax invoices by buyer;

Nevertheless, around April 25, 2008, the Defendant prepared a list of total tax invoices by sales office in the Yongsan-gu Seoul Metropolitan Government from January 1, 2008 to March 31, 2008, the Defendant prepared a list of total tax invoices by sales office in the year 2008 from January 1, 2008 to March 31, 2008, and submitted it to AD for this period, even though the actual sales amount was KRW 54,60,69,690 in total, 101,69,690 in total, total amount of total tax invoices of Chapter 6, 3 supply amounts to KRW 46,459,00 in total, compared to actual tax invoices, and submitted it to employees in the tax office to which the Defendant belongs.

Accordingly, the defendant submitted a false list of buyer by buyer.

2. It shall not be submitted to the Government by stating in falsity the goods or services to be submitted by false buyer and by buyer under the Value-Added Tax Act;

Nevertheless, the Defendant, around April 25, 2008, prepares a list of total tax invoices by sales office in the Yongsan-gu Seoul Metropolitan Government from January 1, 2008 to March 31, 2008, and submits it to E during this period, even though there was no supply of goods or services equivalent to KRW 6,90,929,00,00 in total, supply price of tax invoices to E during this period, he falsely prepares a list of total tax invoices by sales office from January 1, 2008 to March 31, 2008.