However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

1. Defendant A

(a) No person shall issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service;

Nevertheless, around March 4, 2015, the Defendant received false purchase tax invoices worth KRW 819,100,000 in total on 21 occasions, as shown in the separate sheet of crime from January 1, 2015 to December 31, 2015, even though the Defendant did not receive goods or services from Company B from Company F, the Defendant received false purchase tax invoices worth KRW 819,10,000,000 in total, without being supplied with goods or services by Company B from Company F.

(b) No person shall submit a false list of sales under the Value-Added Tax Act and a list of total tax invoices by seller without supplying or being supplied with any goods or service;

Nevertheless, around January 25, 2016, the Defendant submitted a false list of the tax invoices, which is the “person who supplies G, supply price of KRW 45,100,000,” without being supplied goods or services from G, at a stock company B office.

2. Defendant B, a representative director of the Defendant, committed the same offense as that of the Defendant’s business.

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation;

1. Application of Acts and subordinate statutes to a report on completion of investigation of value-added tax, electronic tax invoices, returns on value-added tax, list of tax invoices by customer, and written answers;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); and