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

From July 14, 2010, the Defendant is a person who operated D for the purpose of vessel leasing and processing business, etc. in G in Pyeongtaek-nam City.

1. On July 25, 2012, the Defendant entered the list of total tax invoices by seller for the first period of January 2012, the Defendant entered the list of total tax invoices by seller in the list of total amount of KRW 961,027,676, as shown in the list of crimes (1) in the list of total tax invoices by seller, when submitting the list of total tax invoices by list of total amount of KRW 52,240,00 from the list of total value of supply provided goods or services in the amount of KRW 52,676,67, from the list of total value of supply by nine companies, although there was no fact that he/she received goods or services from E.

2. On January 25, 2013, the Defendant entered the list of total tax invoices for the second period of February 2012, the Defendant entered the list of total tax invoices for individual suppliers in the above list of tax invoices for the second period from the above list of tax invoices for the second period of two years from 2012, and entered the list of total tax invoices for individual suppliers as if he was supplied with goods or services equivalent to KRW 69,450,00 of the supply price, even though he was not supplied with goods or services from F, and as such, entered the list of total tax invoices for individual suppliers as if he was supplied with goods or services equivalent to KRW 1,180,242,00 in total from 15 companies as shown in the list of crimes.

3. On July 25, 2013, the Defendant entered the list of total tax invoices for the first period of January 2013, in submitting the list of total tax invoices from the above list of total tax invoices for the first period of January 2013 from the list of total tax invoices for the first period of July 25, 2013. In fact, the Defendant entered the list of total tax invoices for total tax invoices from eight enterprises, such as the list of total tax invoices for total tax invoices, as if he was supplied with goods or services equivalent to KRW 125,634,00 of the value of supply, even though