Provided, 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 a person who was engaged in the manufacture and wholesale business of the original body with the trade name “C” in Gangnam-gu Seoul Metropolitan Government B.

1. The Defendant issued a false tax invoice at the above office on December 31, 2013, and the Defendant issued 71 copies of the tax invoice containing an excessive total of KRW 1,028,246,643 in total from that time until February 15, 2016, including issuance of a tax invoice stating that the supply price of KRW 10,000,000, was unrefilled as if the supply price was supplied to D, which is a trader.

2. Around December 13, 2013, the Defendant issued a false tax invoice in the above office, and the Defendant issued 36 copies of the tax invoice in total amount of 36 times from that time, as shown in the separate sheet of crime (2) until February 29, 2016, including the issuance of a tax invoice stating as if he/she supplied a group of the cost equivalent to 30,000,000 won of the supply price, even though he/she did not supply goods or services to E, which is a trader, in spite of the fact that he/she supplied goods or services.

3. On July 29, 2015, the Defendant submitted to the public official in charge of the total tax invoice by false stating that he/she supplied goods or services equivalent to KRW 35,00,000 in supply price, although he/she did not supply goods or services equivalent to KRW 35,00,000, in the Dobong-gu Seoul Metropolitan Government Dobong-gu 117.

Summary of Evidence

1. Defendant's legal statement;

1. Electronic tax invoices, returns on general taxable persons' value-added tax, sales and purchase tax invoices, and investigation reports (Account Transactions);

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (1) 1 and Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act, the selection of imprisonment concerning the crime;

1. Aggravation for concurrent crimes;