However, the execution of the above punishment for two years from the date this judgment becomes final and conclusive.

Defendant

A is the representative director of the B corporation, and the defendant B corporation is a corporation which is mainly established for manufacturing and wholesaleing stone with the office in Kimhae-si D.

A person liable to prepare and issue a tax invoice under the Value-Added Tax Act and a buyer by buyer to be submitted to the Government shall not issue a tax invoice or submit a false tax invoice or issue a tax invoice under the Value-Added Tax Act without supplying goods or services by buyer.

1. Defendant A

A. On June 15, 2011, the Defendant issued a false tax invoice with the value of supply of KRW 88,236,527 as if he/she had not supplied stone to (ju) E, and issued a false tax invoice with the value of supply of KRW 183,328,027 for three occasions from that time to the 24th day of the same month, respectively, as shown in the list of crimes in the attached Table 1.

B. The Defendant, at the office B on June 14, 201, supplied F with stone equivalent to KRW 124,00,000, and did not issue sales tax invoices from around that time to December 30, 2013, and did not supply goods equivalent to KRW 735,757,562 in total over 974 times from that time, as indicated in the separate crime list 2 and 3, and did not issue sales tax invoices.

C. On July 25, 2011, the Defendant submitted a false list of the total tax invoice by buyer to G, who filed a final return of value-added tax for the first time in 2011 with the Kimhae-si, Kimhae-si, Kimhae-si, Kim Jong-si, 440 (Dongwon-dong), and the fact is not that the stones were supplied to G, and even if the stones equivalent to KRW 17,663,63 were supplied to other unspecified customers, the Defendant stated false stones in G as being supplied with the stones equivalent to the above amount.