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 actual operator of C in Jeon Jin-gu Seoul Metropolitan City B.

1. No person who issues a false tax invoice shall issue any tax invoice without supplying goods or services pursuant to the provisions of the Value-Added Tax Act;

Nevertheless, on November 30, 2014, the Defendant, even though not having supplied goods or services equivalent to KRW 23,500,000 to D, prepared and delivered a false tax invoice as if he had supplied the above amount, and issued a copy of the tax invoice as if he had supplied the above amount, as well as a copy of the tax invoice by June 30, 2015 through the above method as indicated in the list of crimes in the separate sheet of crimes, respectively, issued 21 copies of the false tax invoice equivalent to KRW 956,339,00 in total.

2. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer without supplying any goods or services under the Value-Added Tax Act;

A. On January 26, 2015, the Defendant related to the second half-year value added tax submitted a report on confirmation of value value of the second-year general taxable person at the tax office prior to North Korea on January 26, 2015, and submitted a false list of total tax invoices by the seller as if the Defendant supplied goods or services equivalent to KRW 89,20,000 in total to D, E, and F, and submitted a false list of total tax invoices by the seller to the public official in charge of the said tax office.

B. On July 25, 2015, the Defendant related to the first value-added tax submitted a report on confirmation of value-added tax by the first general taxable person at the tax office prior to North Korea on July 25, 2015, and submitted to the public official in charge of the pertinent tax office a false list of total tax invoices by sales place, stating the false list of total tax invoices by sales place, even though the Defendant did not supply goods or services equivalent to KRW 889,620,00 in total to F, G, and H.

3. Any person who submits a list of total tax invoices by false seller;