Provided, That the above punishment shall be imposed for two years after the judgment becomes final and conclusive.

The Defendant, in the name of the Defendant, operates the “D” of the construction company in the Seoul Metropolitan City B and C, Jeonjin-gu EF, and operates the “G” of the construction company in the same city under the name of H.

1. A person who issues a false tax invoice may not issue a tax invoice without supplying goods or services. On October 30, 2015, the Defendant issued 18 copies of the tax invoice in total amount of 950,000,000 won (attached Form 1) from that time until August 29, 2017, including the issuance of a false tax invoice stating that he/she supplied services equivalent to 15,00,000 won as if he/she had not actually supplied services to I at the above D office.

2. A person who submits a list of total tax invoices by false seller may not submit a false list of total tax invoices by seller and by seller without supplying or being supplied with goods or services. Around January 21, 2016, the Defendant filed a false list of total tax invoices by seller at the office D in the name of D, and the Defendant submitted to the Government a false list of total tax invoices by seller and by seller (attached Form 2) including submission of a false list of total tax invoices by seller and by seller (attached Form 2) at least four times in total, as indicated in the list of crimes, although D did not have actually supplied services to I.

3. The defendant shall not make a business registration using another person's name for the purpose of evading the title lending tax or evading compulsory execution, or carry on a business using another person's name.