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

The Defendant is a person who, from January 1, 2010 to early 2011, operated the E Company (F, representative: G, location: H, I, and E Company; hereinafter “E Company”) from February 1, 2010 to October 31, 201, reported value-added tax on the J Company (K, representative: D: representative, location: Busan Shipping Daegu L, and December 31, 2010 to December 31, 201, and N Company (O, representative: P, location of Busan Shipping Daegu) from early February 1, 201 to June 201, and reported the value-added tax on the said Company from February 201 to October 31, 2013.

1. On July 2010, the Defendant violated the Punishment of Tax Evaders Act due to the failure to issue a tax invoice, or the issuance of a false tax invoice, issued to R a tax invoice stating the value of supply at KRW 30,850,00, while selling households equivalent to KRW 61,188,000, and issued a tax invoice stating the amount of supply at KRW 30,338,000 by false entry and issuance of a tax invoice in a manner that does not specify the transaction amounting to KRW 30,38,00, and issued a tax invoice at KRW 3,976,06,000 from that time to December 31, 2013.

2. Violation of the Punishment of Tax Evaders Acts due to the failure to receive or receive tax invoices;

A. The Defendant received a false tax invoice for a transaction under the name of J company around July 2010, and the fact is issued by S company with a tax invoice of KRW 104,919,00,000, which was issued with the supply value of KRW 54,99,000, and the unwritten tax invoice was issued for the transaction of KRW 104,919,000 from around that time until December 31, 2013.