(a) The defendant shall be punished by imprisonment for eight months;

(b)Provided, That the above sentence shall be imposed for a period of two years from the date this judgment becomes final and conclusive;

Defendant

A is a person who is the representative director of Busan Shipping Daegu E building from January 2006, and corporation B in 1302, and Defendant B is a corporation established mainly for the wholesale and retail business of stone materials.

1. Defendant A

A. On July 2012, the Defendant, who was not issued a tax invoice, supplied the building stones equivalent to KRW 62,727,273 (excluding surtax; hereinafter the same shall apply) of the supply price to F, but did not issue a tax invoice for the supply of the building stones equivalent to that of KRW 62,727,273 (excluding surtax), and did not issue a tax invoice for the supply of the goods or services worth KRW 1,395,220,04 in total over 19 times from that time until June 2016, as shown in attached Table 1.

B. Around November 30, 2012, the Defendant issued a false statement of tax revenue invoice, as the Defendant supplied building stones equivalent to KRW 1,543,818 to Gyeong Construction Co., Ltd., the Defendant issued a sales invoice stating the amount of KRW 4,638,00 as if he/she supplied the building stones equivalent to KRW 6,181,818, and then supplied the supplier’s “ He/shemar Construction Co., Ltd.”, the supplier’s “ Hemar Construction Co., Ltd.,” “2012-130”, “6,181,818”, “6,818, and “the supply price” from that date to June 20, 2016, and issued a statement of tax invoice of KRW 31,758,692,534,00 for total sum of KRW 31,758,69,534,00,00.

(c)

On December 31, 2012, the Defendant who was not receiving the purchase tax invoice was supplied with building stones equivalent to KRW 185,246,325 at the above corporation B office, and the fact was supplied with building stones equivalent to KRW 185,246,325 from Yu Chang Construction Co., Ltd., but was not issued with the purchase tax invoice, and was supplied with goods or services equivalent to KRW 357,428,141 for six times from that time until June 30, 2015 as shown in attached Table 3.

(d)

(a) processing;