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 a person who operated a personal business entity with the trade name of “B”, which performs interior and exterior works from December 2, 2013 to March 2018.

1. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around December 15, 2016, the Defendant issued a tax invoice of KRW 435,00,000 in total of supply value as shown in the attached Table 1 from July 17, 2017, as shown in the attached Table 1, from the date of issuance of a tax invoice of KRW 130,000,000, because the Defendant pretended that B supplied goods or services to D even though there was no fact that B supplied goods or services to D.

2. No person who submits a false list of buyer by buyer shall submit the list of buyer by buyer under the Value-Added Tax Act without being supplied with goods or services;

On January 23, 2017, the Defendant filed the return of value-added tax (from July 1, 2016 to December 31, 2016) for the second period of value-added tax (from July 1, 2016 to December 31, 2016) in Busan, Dong-gu, Busan, and from January 23, 2017, the Defendant submitted one copy of the total tax invoice by buyer stating false value as if he/she supplied remodeling services equivalent to KRW 130,000,000, in spite of the fact that B supplied goods or services to D during the said period, from that time to January 25, 2018.

Summary of Evidence

1. Court statement of the defendant (the second trial date);

1. Application of four Acts and subordinate statutes to a written accusation, a list of the total tax invoice by buyer, and a copy thereof;

1. Crimes of Article 1 applicable to facts constituting a crime and Article 1 of the judgment of choice of punishment: Each Gu;