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

The Defendant, from September 1, 201 to September 17, 201, was operating “C”, a company, such as attracting Internet communications subscribers in Daegu Jung-gu, Daegu-gu.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

1. On January 1, 2012, the Defendant submitted a list of total tax invoices by sales office (2 years 201) to the company “D” from July 1, 2011 to December 31, 201 of the same year with the content that “D” supplied goods or services equivalent to KRW 657,54,101 in total amount of supply value equivalent to KRW 459,163,195, and KRW 198,390,906 in “E” nine times through nine times.

However, at the time, the Defendant had never supplied the above companies with goods or services such as the list of total tax invoices by customer during the above period.

2. The Defendant, around July 2012, from January 1, 2012 to the same year at the relevant tax office.

6. Until 30.30. supply of goods or services equivalent to 920,167,257 won in aggregate of supply values in the above D 37 times.

The list of tax invoices by customer was submitted in 2012.

However, at the time, the Defendant did not supply the same goods or services as the list of the total tax invoices by customer during the above period.

Accordingly, the Defendant did not supply goods or services, and submitted a list of total tax invoices by customer under the Value-Added Tax Act to the Government by entering it falsely.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on the list of total tax invoices for sale;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the imprisonment, respectively, with prison labor, for the crime committed;