However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

The defendant is the representative director of D Co., Ltd. (hereinafter referred to as "ABD") in Ssung City Co., Ltd., Ltd. (hereinafter referred to as "ABD").

1. He/she shall not issue any tax invoice under tax-related Acts without supplying goods or services, by issuing false sales invoice;

On December 31, 2016, the Defendant issued a false tax invoice prepared as if he/she supplied goods or services equivalent to KRW 294,512,520, in spite of the fact that he/she did not supply goods or services to the offices of the Dispute Resolution D Co., Ltd., as well as a false tax invoice prepared as if he/she supplied goods or services equivalent to KRW 294,512,520, from March 31, 2017 to March 31, 2017.

2. No act of submitting to the Government a false list of total tax invoices by customer shall be allowed without supplying any goods or services to be submitted with false entries on the list of total tax invoices by customer under the added-value-Added Tax Act;

On January 26, 2017, the Defendant filed a final return on the value-added tax amount of 2016 with the KCABD, and submitted to E a copy of the total statement of tax invoice by sales office with false statement as the Defendant supplied goods or services equivalent to 310,254,70 won.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on the completion of value-added tax investigations;

1. Each tax invoice;

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by the falsely recorded seller), and the choice of imprisonment with labor;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The crime of this case on the grounds of sentencing under Article 62(1) of the Criminal Act is not actually supplied with goods or services.