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

[2018 Highest 433]

1. The Defendant is a person who has operated a plan to sell medical appliances and health food wholesale and retail business in Dongdaemun-gu Seoul Metropolitan Government.

On October 31, 2013, the Defendant was issued a tax invoice of KRW 273,25,815 without supplying goods or services as shown in the attached Form (1) from that time until March 28, 2014, stating that no goods or services have been supplied by the Fund for the Settlement of Disputes, even though the Defendant did not receive any goods or services from the Fund for the Settlement of Disputes, and that there was a tax invoice of KRW 32,623,363 of the supply value was issued as if the supply value was supplied.

[2018 Highest 4399]

2. The Defendant is a business operator who operates a drug sales agency and a health food sales business after completing business registration under G.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

Nevertheless, around October 31, 2013, the Defendant issued three tax invoices of the sum of supply values of KRW 143,926,240 to the G office operated by the Defendant in Dongdaemun-gu Seoul, Seoul, without supplying goods or services to the K office in Yeongdeungpo-gu, Seoul, on October 31, 2013, that the Defendant supplied goods or services equivalent to KRW 32,535,630, such as health food, etc. to the K office around October 31, 2013, and issued three tax invoices of the sum of supply values of KRW 143,926,240 to December 31, 2013, without supplying goods or services as shown in the "attached Table 2", and around November 29, 2013, the Defendant received from the above G office the supply of goods or services from the K office in Gangdong-gu, to KRW 35,598,182,182, Feb. 21, 2012>