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

On September 17, 2018, the Defendant was sentenced to six months of imprisonment and two years of suspended execution in the Suwon District Court for fraud, and the judgment became final and conclusive on the 28th of the same month.

1. The Defendant issued a tax invoice for processing and purchase, and received a false sales tax invoice of KRW 1,181,863,630, and KRW 91,00 in total supply price of KRW 119,04,60 in total supply price over 28 occasions from January 1, 2014 to June 30, 2014, respectively, without supplying goods or services at the office of “C” of the member-gu Seoul Metropolitan Government (from January 1, 2014 to June 30, 2014) and without supplying goods or services at the end of 1,989,50 won to D Co., Ltd., and received a false sales tax invoice of KRW 50,00 in total supply price of KRW 119,04,60 in total over two occasions, as described in the attached list of crimes.

2. Around July 25, 2014, the Defendant submitted a false list of the total tax invoices by seller (in addition to an electronic tax invoice) of the total amount of KRW 1,181,863,630, total value of supply by seller and the total amount of supply value of KRW 117,250,60,000, as indicated in paragraph (1), without being supplied with or being supplied with goods or services in the Ansan tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of police statement related to E, F and G;

1. A written accusation;

1. A list of value-added tax returns and tax invoices;

1. Each report on investigation;

1. Previous records: Criminal records, written judgments and application of Acts and subordinate statutes;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance and receipt of false tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices containing false facts), and the selection of imprisonment (the fact that the size of the tax invoices, etc. received in falsity is not small)

1. The latter part of Article 37 and Article 39 of the Criminal Code to treat concurrent crimes.