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

On April 14, 2017, the Defendant was sentenced to two years of suspension of the execution of imprisonment with prison labor for breach of trust, etc. at the Suwon District Court on October 22, 2017, which became final and conclusive on April 22, 2017.

The defendant is the actual operator of B(State) and B(State) is a company with the main business of plastic withdrawal.

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

On March 25, 2014, the Defendant issued a false tax invoice equivalent to KRW 15,00,000 as if he/she supplied goods or services equivalent to KRW 15,00,000, in spite of the absence of the fact that he/she supplied goods or services to “D,” and issued a false tax invoice between the Defendant and February 29, 2016, as shown in the separate crime list 1, total amount of KRW 40 and the supply value of KRW 398,609,325, as indicated in the separate crime list 1.

2. No person liable to issue a false tax invoice under the Value-Added Tax Act shall issue it by entering a false tax invoice in a false manner;

The Defendant issued a tax invoice of KRW 115,34,327,50 in total, as shown in the attached Table 2, to the period from February 29, 2016 to February 25, 2016, to “E” at the place specified in paragraph (1) of March 25, 2014, including the issuance of a tax invoice of KRW 31,057,000 in which the value of supply is equal to the actual value of supply, and the Defendant issued a false tax invoice of KRW 1,34,327,50 in total as indicated in the attached Table 2.

3. No person who is liable to submit a list of total tax invoices by seller under the Value-Added Tax Act shall submit a false list of total tax invoices by seller, in collusion therewith.

The defendant has transacted with her husband in the past.