except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The defendant is the representative of B.

Despite the fact that the defendant is not allowed to deliver the tax invoice without supplying the goods or services under the Value-Added Tax Act, he did not sell the goods or services to C, so that he did not issue the false tax invoice to C so that he did not request C to receive the money by offering the false tax invoice, and C requested D to connect D with the customer, and the defendant, the above C, and D had the intention to issue the false tax invoice of B without supplying the goods or services.

The defendant, in collusion with C and D, stated in the bill of indictment on July 20, 2008 as " July 20, 2007" but it is obvious that it is a clerical error in the record.

In the B office located in Daegu Dong-gu, Daegu, there was no supply of goods or services to F (Business Number: G) representative H, by preparing and delivering a tax invoice of an amount equivalent to KRW 6,00,000 as if the goods were supplied. From that time to December 30, 2008, even though there was no supply of goods or services as shown in the separate sheet of crime from that time, a tax invoice of an aggregate of 892,94,000 won was prepared and issued as if the goods or services were supplied, regardless of the fact that the goods or services were supplied.

Summary of Evidence

1. Each protocol concerning the examination of the suspect against the defendant;

1. A copy of each protocol concerning the examination of suspect by the prosecution against C or D;

1. A copy of each protocol concerning the examination of suspect of the police against C or D;

1. A copy of an accusation, a copy of a criminal fact-finding and a written opinion, a copy of a report on investigation of value-added tax (including a copy of each tax invoice), a copy of the former end, a copy of a confirmation, a copy of each written confirmation of transaction,

1. Application of Acts and subordinate statutes to report criminal investigations (Attachment to written judgments on criminal offenders);

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 30 of the Criminal Act concerning the crime;

1. The former part of Article 37 of the Criminal Code and Article 38 of the Criminal Code among concurrent crimes.