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

From around November 2010 to November 15, 2013, the Defendant operated Co., Ltd. E, a grain distributor, at the 11th floor of the Gwangjin-gu Seoul Special Metropolitan City C building D.

1. Submission of false list of total tax invoices by customer;

A. On April 25, 2011, the Defendant filed a return on the scheduled value-added tax return on April 25, 201 with the Ansan Tax Office (1) on April 25, 2011, and submitted a false list of total tax invoices including the details of issuance of tax invoice 1 as if the Defendant had not received any goods or services equivalent to KRW 175,50,000, value of the supply from the KABK, as shown in the attached Table of Crimes List (1). (2) On July 25, 2011, the Defendant filed a return on the final value-added tax return on July 25, 201, stating the false list of total tax invoices including the details of the issuance of the tax invoice 3 as if he received any goods or services, even though he had not received any goods or services equivalent to KRW 131,190,000 from the KAFK, such as the list of crimes (1).

B. On October 25, 2011, the Defendant filed a return of value-added tax base on October 25, 201, with the notice of the scheduled value-added tax base on February 201, 201, on which the Defendant entered and submitted a false list of total tax invoices, including the details of the issuance of three tax invoices, as if the Defendant did not have received goods or services equivalent to KRW 131,30,000 from the supply price from the KAW C&C, as shown in the list of crimes in the attached Table. (2) On January 25, 2012, the Defendant filed a return of the final value-added tax base on January 25, 2011, and filed a return of the final value-added tax base on KRW 115,200,000 from the KAWC, as listed in the list of crimes in the attached Table.