However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

The defendant of Ansan-si 2020 Mandan250 is a person who actually operates a corporation established for the purpose of manufacturing, etc. in Ansan-si B.

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, on March 21, 2016, the Defendant issued 12 copies of a tax invoice as if C provided goods or services worth KRW 140,000,000, in total, 12 times, even though C had not supplied goods or services in spite of the fact that C had not supplied goods or services to D, as shown in attached Table 1, even though C had not supplied goods or services from around that time to November 9, 2016.

2. It shall not be supplied with any goods or services received through a false tax invoice issued under the Value-Added Tax Act;

Nevertheless, the Defendant: (a) on March 30, 2016, even though there was no fact that C was supplied with goods or services by E, the Defendant was issued a tax invoice as if C was supplied with goods or services equivalent to KRW 150,000,000 from E, and (b) around that time, even though C was not supplied with goods or services, as shown in attached Table 2 from around November 2, 2016 to around 2, 2016, issued ten copies of the tax invoice as if C was supplied with goods or services totaling 1,20,000,000 won.

On April 3, 2014, the Defendant received a summary order of KRW 2.5 million for a violation of the Road Traffic Act from the Jung-gu District Court's Goyang branch on April 3, 2014. On December 30, 2015, the Defendant received a fine of KRW 4 million for a violation of the Road Traffic Act from the Suwon District Court's Ansan Branch on December 30, 2015.