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

The Defendant, from May 11, 2018 to March 12, 2019, is a person who operated a manufacturing company of clothing in its trade name.

1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue a false tax invoice without issuing it or with a false entry therein;

Nevertheless, around October 15, 2018, the Defendant issued a tax invoice with a different content from the fact that the Defendant supplied goods or services equivalent to KRW 59,600,000,000, in the “C” office, even though he did not supply the goods or services equivalent to KRW 59,60,000, in the “C” office, as if he supplied the clothing and packaging services, etc. equivalent to KRW 59,60,00,000, from that time to December 30, 2018, even if he supplied services equivalent to approximately KRW 40,00,000 in total, as described in the separate sheet (1) by the same method, from that time until December 30, 2018.

2. Where a person liable to submit a false list of total tax invoice by buyer pursuant to the Value-Added Tax Act shall not submit a false list of the total tax invoice by buyer;

Nevertheless, on January 24, 2019, the Defendant submitted a false list of total tax invoice stating that he/she provided services equivalent to KRW 260,700,000 as stated in the attached Table of Crimes (1) at the time of filing a final return on the value-added tax by a general taxable person for the second half of 2018.

3. No person who issues a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

Nevertheless, the Defendant’s above “C” around May 15, 2018.