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

On February 19, 2016, the Defendant submitted a false list of total sum of KRW 700,88,000 as indicated in the attached list of crimes, such as submission of a false list of total sum of total sum of KRW 700,88,00 as indicated in the attached list of crimes, without any fact that B provided goods or services equivalent to KRW 14,974,00 in C.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol of examination of the suspect of tax offense;

1. Application of Acts and subordinate statutes on the list of total accounts by customer;

1. Article 10 (3) 4 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018);

1. Suspension of execution under Article 62 (1) of the Criminal Act (see, e.g., Article 62 (1) of the Criminal Act (see, e.g., Supreme Court Decision 2006Do132, Apr. 1, 2007; 201Do1334, Feb.

1. Social service order under Article 62-2 of the Criminal Act;