1. The defendant shall be punished by imprisonment for six months;

2. Provided, 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

From January 16, 2008, the Defendant engaged in the manufacturing business of counter-convening, etc. between the Defendant’s wife D in Busan Seo-gu, Busan and the Defendant’s wife D as its representative.

1. On January 31, 2014, the Defendant issued a false statement of account as if he/she supplied freezing fishery products equivalent to KRW 334,045,00 to F despite the fact that he/she had not supplied freezing fishery products to F, and issued a false statement of account from around that time to February 28, 2014, total amount of KRW 400,65,000 as shown in [Attachment Table No. 1-3] from around February 28, 2014.

2. Around August 31, 2014, the Defendant issued a false invoice as if he was supplied with freezing 6,000 won from the State Holdings even though the Defendant did not have been supplied with freezing cling from the State Holdings, and received a false invoice from around that time, up to December 31, 2014, the Defendant issued a false invoice equivalent to KRW 390,200,000 in total of five supply values as shown in [Attachment Table Nos. 4-8] 5 and 390,200,000 in total, from around that time until December 31, 2014.

3. On May 31, 2015, the Defendant filed an integrated income tax return on 10,00,000, Seo-gu, Busan, Seo-gu, Busan, on January 1, 2014, from January 1, 2014 to December 31, 2014, and submitted to F a false statement on the aggregate of supply values of 400,65,000 won, including a false statement on the invoice list by customer, as shown in the attached Table No. 1-3, as if he/she supplied frozen fishery products equivalent to KRW 334,05,00 to F, although he/she did not have supplied frozen fishery products to F.

Summary of Evidence

1. Defendant's legal statement;

1. Report of closure of investigation;

1. A written accusation;

1. Application of Acts and subordinate statutes on each copy of account statement, a list of total account statements by seller and a list of account statements by customer;

1. Relevant provisions concerning the facts constituting the crime and the Punishment of Tax Evaders when the punishment is chosen;