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

The defendant is a person who actually operates C in the building B (basement) at the window of Changwon-si.

1. No person who is required to prepare and issue a tax invoice for an excessive appropriation shall issue it by entering a false tax invoice under the Value-Added Tax Act;

Nevertheless, around July 3, 2017, the Defendant issued 33 copies of the tax invoice in total amount of KRW 524,127,860,360, which was written in the separate sheet of crime between around 201 and October 28, 2018, stating that the supply value was 22,715,454 as if the goods or services equivalent to KRW 9,469,297 were supplied more than those actually supplied to D, and that the Defendant issued 613,286,360, which was written in total as shown in the separate sheet of crime from around 2018.

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

Nevertheless, around May 1, 2018, the Defendant was issued a tax invoice stating as if he were supplied with goods or services equivalent to KRW 19,485,00 of the value of supply, although the Defendant did not receive goods or services from E, at the above C office.

3. Submission of processing list of total tax invoices by customer.

A. On January 23, 2018, the Defendant filed a return on the establishment of value-added tax for the second period of the year of 2017 at the Changwon Tax Office (hereinafter “C”) around January 23, 2018, and submitted a false list of purchase tax invoices to the public official in charge, stating that C was supplied with goods or services equivalent to KRW 249,980,000, even though C did not have received goods or services from E and was issued.

B. On July 25, 2018, the Defendant related to the reporting of the establishment of value-added tax for the first term portion in the Changwon Tax Office around July 25, 2018.