On June 2, 2015, the Defendant was sentenced to two years of suspended execution, two years of protection observation, and forty hours of compulsory driving instruction at the Jeonju District Court on August 2, 2015, and the above judgment became final and conclusive on June 10, 2015.

On January 5, 2013, the Defendant is a person who registered as a business operator and operates a construction enterprise under the trade name of “D” from the Dongdaemun-gu Seoul Metropolitan Government.

1. On September 5, 2014, the Defendant issued a tax invoice of the aggregate amount of KRW 2,510,315,000 in total by the above methods, as described in the [Attachment Table (1] Nos. 1-109 from January 17, 2013 to September 25, 2014, to F, who was an operator of the above E, even though he did not have provided construction services in the above D office, as if he had provided services equivalent to KRW 20,000,000 in the supply price of KRW 2,510,315,00 in total, as described in the list of crimes (1) from January 17, 2013 to September 25, 2014.

2. On January 1, 2013, from around June 30, 2013 to around June 30, 2013, the Defendant was issued four copies of the purchase tax invoice as shown in the [Attachment Table 110] No. 110,000,000, as if the Defendant had been provided services equivalent to the supply price of KRW 110,00,00,000 from the operator of the said G, although there was no fact that the Defendant had been provided services for construction works in G.

3. On July 25, 2013, the Defendant was unable to supply goods or services under the provisions of the Value-Added Tax Act at the former tax office located in the Seoul Special Metropolitan City, Busan Special Metropolitan City, which was located in 95, and submit to the Government a false list of the total tax invoices by purchaser and seller. However, as if he/she provided services equivalent to KRW 539,654,54, and 545 in total supplied to G, etc. during the first period of 2013, the Defendant submitted a false list of the total tax invoices by customer to the public official in charge of the said tax office from that time to January 23, 2015, including the sum table of the tax invoices by customer.