1. Defendant A shall be punished by imprisonment with prison labor for ten months;

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

1. No defendant A shall submit to the Government the list of total tax invoices entered falsely without supplying the goods or services under the Value-Added Tax Act;

The Defendant is the representative director of the “B” company in Pyeongtaek-si E.

(3) On July 25, 2008, the Defendant submitted the above-mentioned list of total tax invoices for 137,103,631 won from the above-mentioned list of total supply values from (107,152,226 won, although he did not have received the above-mentioned list of total supply values from (107,152,26 won, and entered false statements in the list of total supply values from (2) 209,000,000 won, and received the above list of total supply values from (137,103,631 won from (3) 209,000,000 won, without entering false statements in the list of total supply values from (2) 9,07,000 won, and (3) 9,07,000,000 won, and received the above list of total supply values from (2) 1,209,07,000 won.