However, 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 has operated C in the building B and the fourth floor.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. On December 2, 2016, the Defendant issued a false tax invoice of KRW 14,00,000 from that time to December 31, 2016, the Defendant issued a false tax invoice of KRW 924,660,000 in total, as shown in the [Attachment] No. 1 or 21, as shown in the list of crimes committed in the following subparagraphs, even though there was no fact that the Defendant supplied goods or services to D, and even though there was no fact that the Defendant supplied goods or services to D, the Defendant issued false tax invoice of KRW 14,00,000 in total.

2. On December 5, 2016, the Defendant received a false tax invoice, and the Defendant was issued a false tax invoice equivalent to KRW 195,583,635 in total five times from the time on December 30, 2016, including the receipt of a false tax invoice, as if he was supplied goods or services in the supply price of KRW 69,00,000,000, in spite of the absence of the fact that he was supplied with goods or services from E, from that time, to December 30, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

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

1. An electronic tax invoice;

1. Application of the Acts and subordinate statutes on banking transactions;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act / [the scope of recommending punishment / [the scope of recommending punishment ] The basic area (6 months to one year) (the period from June to one year) is nonexistent (the decision of sentence / the age, environment, etc. of the defendant as follows).