except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The defendant is the actual representative director of the corporation B, which aims at manufacturing basic compounds.

1. On December 10, 2013, the Defendant issued a false tax invoice of KRW 25,915,065,240 in total amount of supply value of 348 times from that time to December 5, 2017, including issuance of a false tax invoice of KRW 25,915,06,240, without supplying goods or services at a stock company B office located in Gangnam-gu Seoul Metropolitan Government.

2. On January 20, 2014, the Defendant received a false tax invoice, including the receipt of a false tax invoice stating that “A supplier(s) E, a supplier(s)B, a supply price of KRW 46,020,00,” without being supplied with goods or services at the above office B, and that from that time until December 1, 2017, the Defendant received a false tax invoice of KRW 25,400,814,365 in total of supply values over 251 times, as shown in the separate list of crimes (purchase) from that time.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. The police statement concerning F;

1. A written accusation;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the relevant criminal facts;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. The scope of recommendations according to the sentencing guidelines [the determination of types] the scope of recommendations [the three types] and the issuance, etc. of false tax invoices] five billion won or more (the special sentencing factor] - Where the actual amount of profit is minor, or where there is no purpose of tax evasion or any result of tax evasion has not occurred (the scope of recommendations and recommendations).