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

On October 28, 2011, the Defendant was sentenced to six months of imprisonment with prison labor and two years of suspended execution for a violation of the Punishment of Tax Evaders Act at the Cheongju District Court on October 28, 201, and the judgment becomes final and conclusive on November 5, 201.

In fact, around September 2009, the defendant was in a situation where the management status of the sewage pipe manufacturing plant between C operated by the defendant has deteriorated and the debt amounting to KRW 70 million, and national tax was in arrears and there was no particular property.

In addition, after purchasing raw materials by using bills, etc., the factory has been operated by the method of purchasing the raw materials after purchasing the raw materials, but it is difficult for companies selling the raw materials to supply the raw materials only by issuing cash. Since it is difficult for them to operate the factory, the Defendant was unable to purchase the raw materials. On April 2009, the Defendant paid D bills borrowed from D (e.g., face value KRW 61 million, August 31, 2009), but the bill was overdue or its last holder E, and the Defendant was supplied to the Public Procurement Service and the obligation to receive was subject to provisional attachment.

In light of such difficult circumstances, in order to escape from a sudden situation by offering real estate to E as security and borrowing money, the F’s real estate provided as security and offered as security by borrowing KRW 100 million to E and borrowing KRW 100 million. The down payment of KRW 50 million is immediately paid and the intermediate payment of KRW 50 million is paid on October 15, 2009; KRW 50 million is paid on November 6, 2009; and KRW 100 million is paid in 50 million on December 3, 2009 and December 23, 2009.

However, the Defendant paid 50 million won as down payment to E as the borrowed money because he did not have the ability to procure by himself. Thus, the Defendant borrowed KRW 100 million from E.