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 February 1, 2019, the Defendant was sentenced to two years of suspension of execution for the violation of the Punishment of Tax Evaders Act by the Daegu District Court on August 1, 2019, and the judgment became final and conclusive on February 9, 2019.

【Criminal Facts】 The Defendant is the actual business owner who actually runs a “C” that operates the wholesale and retail of figures and miscellaneous numbers in Youngcheon-si B.

1. He shall not issue or be issued a tax invoice without supplying or being supplied with any goods or services as provided in the Value-Added Tax Act, such as false tax invoice issuance;

A. A. On August 11, 2014, the Defendant receiving false tax invoices without real transactions entered a false tax invoice in the C Office as if he was supplied goods or services equivalent to KRW 50,750,000 of the supply price, although the fact was not supplied with goods or services from “(State)D”, and the written indictment is clearly written as “issuance”. However, it is obvious that it is a clerical error in the “receiving” and thus, is corrected as above.

In addition, from around that time to November 30, 2015, false tax invoices equivalent to the total supply value of KRW 596,940,000, in total nine times as shown in the annexed Table 1, respectively, are written in the written indictment for receipt, but it is obvious that it is a clerical error in the “receiving” and thus, it is corrected as above.

B.

On July 24, 2014, the Defendant issued a false tax invoice which does not engage in real transactions, including issuing a false tax invoice as if he/she supplied goods or services equivalent to KRW 101,700,000 of the supply value, even though he/she did not supply goods or services to E (E) and then issuing a false tax invoice which is equivalent to KRW 649,690,000 in total for 28 times from around that time to November 24, 2015, respectively, as shown in attached Table 2.

2. The Defendant who submitted a list of total tax invoices by customer of false entry shall be “C” around July 25, 2014.