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 the operator of "C" of the general construction and construction execution business located in Busan Metropolitan Government B and the second floor.

1. No person who is obliged to obtain a tax invoice under the Punishment of Tax Evaders Act due to the receipt of a false tax invoice in violation of the Punishment of Tax Evaders Act shall obtain a false tax invoice in collusion;

Nevertheless, the Defendant, at the above “C” office on June 22, 2018, received an electronic tax invoice stating false information as if he was provided with services equivalent to KRW 50,000,000 from the above D (State) in collusion, despite that the Defendant was provided with defect repair services equivalent to KRW 12,00,000 from E, a director of D (State).

In addition, the Defendant was issued an electronic tax invoice stating that he was provided with services equivalent to KRW 61,02,40 in total on five occasions in the same manner as shown in the attached Table 1 from around that time to around December 10 of the same year, as if he was provided with services equivalent to KRW 174,817,60 in total.

2. It shall not be provided with any goods or services in violation of the Punishment of Tax Evaders Act due to receipt of a false tax invoice, but shall not be issued with a tax invoice under the Value

Nevertheless, around February 28, 2018, the Defendant was issued an electronic tax invoice as if he was supplied goods or services equivalent to KRW 50,000,000 from the State, although the Defendant did not receive goods or services from D (State).

In addition, from around that time to December 31, 2018, the Defendant was not supplied goods or services on a total of nine occasions in the same manner as shown in the attached Table 2, and was issued electronic tax invoices worth KRW 352,680,000 in total.

The defendant of "200 Highest 1923" is on the second floor of Busan B.