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

[Criminal Power] On November 27, 2019, the Defendant was sentenced to the suspension of the execution of six months of imprisonment with labor for the violation of the Punishment of Tax Evaders Act at the Suwon District Court on December 5, 2019 and the said judgment became final and conclusive on December 5, 2019.

【Criminal Facts】

The Defendant is a real operator of D, a limited liability company that distributes plastics and synthetic resin in the B building C from July 4, 2016 to June 21, 2017.

1. No person shall issue or be issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services;

Nevertheless, around July 30, 2016, the Defendant issued a tax invoice in the aggregate amount of KRW 208,181,818,818, without supplying goods or services as shown in the attached list of crimes (1), including the issuance of one tax invoice stating “B”, “B”, “E”, and “value of supply: 40,000,000,” which did not supply goods or services to E, at the above limited liability company office.

2. No person shall issue or be issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services;

Nevertheless, around August 16, 2016, the Defendant was issued a tax invoice of the total value of KRW 475,500,000 on six occasions without being supplied goods or services, as shown in the separate sheet of crime (2), including that the Defendant was issued a tax invoice of KRW 475,50,000, in total, without being supplied with goods or services, as shown in the separate sheet of crime (2).

3. Any person who is liable to obtain a tax invoice under the Value-Added Tax Act and fails to obtain a tax invoice by mutual agreement or is issued with a false tax invoice;