2.Provided, That the execution of the above sentence shall be suspended for two years from the date this judgment becomes final and conclusive;

On May 29, 2014, the Defendant was sentenced to imprisonment with labor for a violation of the Punishment of Tax Evaders Act at the Changwon District Court, and the said judgment became final and conclusive on June 6, 2014.

From July 201 to September 201, 201, the Defendant: (a) issued a false tax invoice using the name of “E” in the name of the D market B-262 and 276 in Changwon-si, Changwon-si; and (b) issued a false tax invoice on the basis that it had the name of “E”; and (c) filed the first value-added tax return in 201 with the Changwon-si, Changwon-si, Changwon-si, the Defendant supplied goods worth KRW 99,550,000 to G; (d) notwithstanding the fact that “E” supplied goods worth KRW 99,50,000,000 to G, the Defendant did not enter the false tax invoice in the list as if the supply price was issued; and (e) provided goods worth KRW 405,505,505,00 in the list of goods to the Government as if the supply price was issued.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding F;

1. A written accusation;

1. A list of total tax invoices, a list of total tax invoices, and a copy of tax invoices;

1. Previous convictions indicated in the judgment: Reference letters (A), previous statements, reports on the results of confirmation, and application of Acts and subordinate statutes to investigation reports (report on confirmation date);

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Selection of imprisonment with prison labor chosen;

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Basic area of Type 1 (less than 3 billion won), such as the scope of recommendation-type general tax invoices and the issuance of false tax invoices according to the sentencing criteria: Imprisonment for 6 months to 1 year;

2. The circumstances considered - the favorable circumstances: reflect; and