A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

[Criminal Records] On July 15, 2015, the Defendant was sentenced to a suspended sentence of one year of imprisonment with prison labor at the Incheon District Court for the crime of conflict, etc., and the judgment became final and conclusive on the 23th of the same month.

[Criminal facts] The Defendant is a de facto operator of D for the purpose of electronic components manufacturing business.

1. Submission of a list of total tax invoices by seller;

A. On January 25, 2013, the Defendant submitted a false list of total tax invoices for individual suppliers to the tax office, including falsely preparing a list of total tax invoices for individual suppliers, as shown in attached Table 1, 2, as shown in Table 1, 2, as if the Defendant received goods equivalent to KRW 20,372,00 in total supply value, despite having received goods equivalent to KRW 553,818 from “E”, and the Defendant submitted a false list of total tax invoices for individual suppliers to the tax office.

B. Around July 25, 2013, the Defendant entered the list of total tax invoices by seller at the above North Incheon Tax Office and submitted it to the tax office by entering the list of total tax invoices by seller on a false basis, such as the list No. 3 and No. 4 in the attached crime list (1) at the above North Incheon Tax Office, and in the same manner as Paragraph (a).

(c)

On January 25, 2014, the Defendant changed the total amount of KRW 3,251,00 per annum No. 6 of the annexed crime list (1) to KRW 33,251,000 per annum and the processed transaction column to the extent that it does not infringe the Defendant’s right to defense, and submitted a false list of total tax invoices by seller to the tax office, such as the following items: (a) if the Defendant received goods equivalent to KRW 14,051,00 from the above North Incheon Tax Office; and (b) if he received goods from the E, he/she falsely entered the list of total tax invoices by seller in the attached crime list (1) and submitted it to the tax office (see, e.g., 67 pages of the investigation record).

2. Issuance and receipt of false tax invoices;

A. On September 30, 2012, the Defendant issued a false tax invoice at the D office located in Bupyeong-gu Incheon Metropolitan Government F209.