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

except that 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

No person shall submit to the Government any goods or services without being supplied or entered falsely in the aggregate balance sheet balance sheet.

1. On July 24, 2010, the Defendant submitted a false list of supply values by individual entrepreneur B, a personal entrepreneur operated by the Defendant in Dongjak-gu Seoul Metropolitan Government, stating in falsity the total sum of supply values of KRW 50,000,000, the total sum of supply values by customer in January 2010, as if he/she had supplied goods or services on two occasions without supplying the goods or services, and then submitted a false list of supply values by individual seller during the period of January 2010, as if he/she had not been supplied goods or services from the SPP, and submitted a false list of supply values of KRW 60,00,000,000 in total on two occasions, as if he/she had not been supplied goods or services from the

2. On January 25, 2011, the Defendant submitted a false list of accounts by seller at the second period of February 2010, as if B, an individual entrepreneur, operated by the Defendant in Dongjak-gu Seoul, was provided with the total value of KRW 42,00,000 on four occasions without being supplied goods or services from the right to claim the payment of goods or services from the owner of the right to claim the payment.

3. On July 25, 201, the Defendant submitted a false list of accounts by seller at the end of January 2011, 201, as if he received KRW 62,00,000 in total of supply values from D for three occasions without being supplied goods or services from C and C by an individual entrepreneur operated by the Defendant in the Dongjak-gu Seoul Metropolitan Government; and

4. On January 25, 2012, the Defendant submitted a false list of total supply values by seller on four occasions, as if B, an individual entrepreneur operated by the Defendant, in Dongjak-gu Seoul Metropolitan Government, was supplied with goods or services from C, on four occasions without being supplied with such goods or services. The Defendant submitted a false list of total supply values by seller in February 201.