except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

On January 22, 2014, the Defendant was sentenced to two years of the suspension of the execution of imprisonment with labor for the violation of the Punishment of Tax Evaders Act by the Suwon District Court, and the said judgment was finalized on January 30, 2014, and on April 23, 2014, the Defendant was sentenced to two years of suspension of the execution of imprisonment with labor for the violation of the Punishment of Tax Evaders Act at the Suwon District Court, and the said judgment became final and conclusive on May 1, 2014.

1. Around January 25, 2012, the Defendant reported the value-added tax for the period of 2 years from the Incheon East-gu Incheon Metropolitan City 75 Incheon Tax Office in 201, and the Defendant submitted a list of individual suppliers by seller, stating as if he was supplied with goods or services from the Green Forest, despite the fact that he was not supplied with goods or services from the Green Forest, the Defendant submitted a list of total tax invoices by seller, stating as if he was supplied with goods of 345,00,000 won from the Green Forest.

2. Around July 25, 2012, the Defendant reported the value-added tax at 75 Incheon Metropolitan City Tax Office in the 75 Incheon Metropolitan City, 201, the Defendant submitted a list of individual tax invoices by seller, stating as if he was supplied with goods or services from the Green Forest, despite the fact that the Defendant was not supplied with goods or services from the Green Forest.

Summary of Evidence

1. Defendant's legal statement;

1. An electronic tax invoice (77 copies) and a written accusation;

1. Previous records of judgment: Criminal history records, investigation reports (Attachment of a copy of judgment), previous records of disposition, results of confirmation, case search, and application of Acts and subordinate statutes of judgment;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 201); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Mar. 3

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62(1) of the Criminal Act provides that the defendant shall confession and reflect the crime of this case, and the crime of this case shall be decided.