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

The defendant is the representative of the corporation C, the purpose of which is to wholesale and retail business of electronic equipment, such as the deep-si building B and the electronic tobacco in 504.

No person shall issue or receive any tax invoice under tax-related Acts without supplying or receiving any goods or service.

1. On June 29, 2015, the Defendant issued a false tax invoice equivalent to KRW 1,253,92,715 in total eight times as shown in the [Attachment Table 1] through 8 [Attachment Table 1] from around that time to October 28, 2015, even though there was no fact that the Defendant supplied goods or services equivalent to KRW 109,427,272 to D at the office of the said joint stock company, as if he supplied electronic tobacco equivalent to the same amount.

2. On April 20, 2015, the Defendant was issued a false tax invoice amounting to KRW 1,237,792,727,727,727, as if he received a false tax invoice as if he received an electronic tobacco equivalent to the same amount even though he did not have received goods or services equivalent to KRW 22,77,273 at the F Office located in Gwangjin-gu Seoul Special Metropolitan City, Seoul. From around that time to October 26, 2015, the Defendant was issued a false tax invoice amounting to KRW 1,237,792,727, total amount of supplied 15 times, such as the [Attachment Table No. 9-233] to the 23rd

Accordingly, the Defendant issued or received false tax invoices amounting to KRW 2,491,785,442.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by each prosecution with respect to G and H;

1. Accusations and reports on completion of investigations by item of value-added tax;

1. Each electronic tax invoice;

1. Investigation report (report accompanied by the decision of the F representative director H) ;

1. Investigation report (Report on the confirmation of the details of deposits and withdrawals in the national bank account in the name of the F Bank of Korea);

1. Application of Acts and subordinate statutes to investigation reports (states attached to the details of deposits and withdrawals of bank accounts in the name of C);

1. Relevant provisions of the Act concerning facts constituting an offense;