[Defendant A] The defendant A shall be punished by imprisonment for one year.

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

Punishment of the crime

1. Defendant E;

A. (1) On April 27, 2009, the Defendant submitted a false list of total tax invoices (1) as if he was supplied with the goods or services as above, even though the Defendant Company B (hereinafter “B”) was not supplied with the goods or services of KRW 100,051,000 from F, the Defendant submitted a false list of total tax invoices (1st 2009) as if he was supplied with the goods or services.

(2) Around July 25, 2009, the Defendant submitted a false list of total tax invoices (1st 2009) as if he received the goods or services as above, even though he did not receive the supply price of KRW 102,459,000 from the above F. The Defendant submitted the list of total tax invoices (1st 2009) as if he received the goods or services.

(3) On October 26, 2009, the Defendant submitted a false list of total tax invoices (2) as if he was supplied with goods or services as above, even though he did not receive the supply price of KRW 110,974,590 from G from the supply price of KRW 110,974,59.

(4) On January 25, 2010, the Defendant submitted a false list of total tax invoices (209) as if he was supplied with goods or services as above, although he did not receive goods or services of KRW 129,02,00 from the above G from the supply price of KRW 129,02,00 from the above G, the Defendant entered and submitted a false list of total tax invoices (2) as if he was supplied with such goods or services.

(5) On April 26, 2010, the Defendant submitted a false list of total tax invoices (1st 2010) as if he was supplied with goods or services, even though he did not receive goods or services from G from the supply price of KRW 260,302,300, the supply price of KRW 260,300 from G.

(6) On July 25, 2010, the Defendant was supplied with goods or services of KRW 156,932,630, the supply price of which is KRW 156,932,630 from G.