A defendant shall be punished by imprisonment for not less than six months.

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

Punishment of the crime

Defendant

A is the representative director of the (ju) E who provides real estate leasing and sales agency services located in the Gansi District D from March 19, 2002 to September 22, 2011.

1. On January 25, 2009, the Defendant submitted to the Government a list of total tax invoices stating the false content that the Defendant received goods or services equivalent to KRW 127,910,000 from the said Company during the said period, even though there was no fact that the Defendant received goods or services from the said Company during the said period, from the said Company, during the said period, even though there was no supply of goods or services from the said Company during the said period.

2. On April 25, 2009, the Defendant submitted to the Government a list of total tax invoices, stating the false content that the Defendant received goods or services equivalent to KRW 390,000,000,000 from the said Company during the said period, even though he did not have received goods or services from Grand Development during the first taxable period of 1, 2009.

3. On April 25, 2009, the Defendant submitted to the Government a false statement on the supply price of goods or services equivalent to KRW 400,000,000 to the above Company during the said period, notwithstanding the fact that he had not supplied goods or services to Lone Star during the first taxable period of 2009.

4. Around July 25, 2009, the Defendant submitted to the Government a list of total tax invoices by stating the false content that the Defendant received goods or services equivalent to KRW 150,000,000 in total from the said company during the said period, even though there was no fact that the Defendant received goods or services from the said company from the said company during the first taxable period of January 2009.

5. On July 25, 2009, the Defendant supplied goods or services to Lone Star for the first taxable period of January 2009.