However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

The Defendant operated Co., Ltd. E in Ansan-si D.

1. Submission of a false statement-based aggregate table of tax invoices by purchasers;

A. On January 22, 2013, the Defendant for the second final return on February 2012 filed a final return on value added tax at the Ansan-si’s tax office located in 350, Ansan-si, a member of Ansan-si, on the second half of 2012, the Defendant submitted a list of the purchase price invoices, stating as if he received goods or services from the Plaintiff, that he received goods or services equivalent to KRW 312,932,80,00 from the Plaintiff, although he did not have received goods or services supplied from the UN Communications (State), and that he received goods or services equivalent to KRW 553,40,400,000 from the UN Communications.

B. On July 23, 2013, the Defendant filed a final return on the value-added tax base at the foregoing Ansan Tax Office on the first half of July 2013, 2013, the Defendant submitted a sum table of the purchase price accounts at each of the purchase places, stating as if he received the goods or services supplied by the said Association (State) without having received the goods or services supplied from the said Association (State).

2. Submission of a list of accounts of separate tax invoices by customer with false entries;

A. On April 22, 2013, the Defendant filed a preliminary return of value-added tax at the aforesaid Ansan Tax Office on the first preliminary return of April 22, 2013, the fact was stated as if he/she supplied goods or services equivalent to KRW 150,264,640 in the supply price of goods or services to (the State) so as to make a false statement in the fact that he/she had not supplied goods or services to (the State) so as to (150,264,640 won in the supply price, and submitted to F a list of total tax invoices by selling places, stating as if he/she had supplied goods or services equivalent to KRW 360,098,80 in the supply price.

B. In the final return on July 23, 2013, the Defendant filed the final return on the value-added tax at the same tax office located in Ansan on or around July 23, 2013, the fact does not have to have supplied goods or services to (ju) NAN Ros.