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

On September 20, 2012, the Defendant is a person who operates the said company as the representative of “C Co., Ltd. (business registration number: D)” that operates electrical construction business, etc. on the 3rd floor of Yangyang-gun, Yangyang-gun, and the Defendant.

1. On November 30, 2014, the Defendant received a false tax invoice, including the receipt of a purchase electronic tax invoice of KRW 150,000,000,000 from around that time to December 17, 2014, as shown in the separate sheet of crime, as if he had been provided services equivalent to KRW 150,000,000 in the E “E” without being provided with goods or services. In addition, the Defendant received the invoice of purchase tax amount of KRW 179,09,90 in total twice from that time to December 17, 2014.

2. On December 29, 2014, the Defendant, who committed the crime of issuing a false tax invoice, issued a sale electronic tax invoice as if he provided services equivalent to KRW 100,000 to “F” without having supplied goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation and a supplementary protocol;

1. Investigation by item of value-added tax;

1. A report on termination of an investigation into violation of tax invoices;

1. Data on purchase, electronic tax invoices, etc.;

1. Business registration certificate and certificate of all registered matters;

1. Investigation reports (E operator G's filing of records of decisions), application of statutes governing decisions;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 201);

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

1. The reason for sentencing under Article 62 (1) of the Criminal Act (hereinafter referred to as the "justifiable circumstances") of the suspended sentence;

1. A person who is subject to special mitigation for January through October in the mitigation area of less than three billion won, such as the issuance, etc. of false tax invoices within the scope of recommendations according to the sentencing guidelines: Where no purpose of tax evasion exists or any result of tax evasion occurs;

2. Determination of sentence: