However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

The Defendant is a person who, from February 13, 2012 to June 21, 2013, changed the trade name of the above C from June 21, 2013 to February 29, 2016, operated D in the Heung-gu Seoul Metropolitan Government E.

1. No person who receives a false tax invoice shall receive an invoice for value-added tax under tax-related Acts without being supplied with goods or services;

Nevertheless, around October 15, 2012, the Defendant received a false tax invoice equivalent to KRW 13,520,000 from F without being supplied with goods or services from F at the above C Office, as well as from October 31, 2014 to October 31, 2014, the Defendant issued a false tax invoice equivalent to KRW 394,424,000 in total, as shown in attached Table 1 of the daily list of crimes.

2. On January 25, 2013, the Defendant: (a) filed a false list of total tax invoices for each purchaser; (b) filed a false list of total tax invoices at the Cheongju Tax Office located in Hoju-ro 151, 151; and (c) on February 2012, 2012, the Defendant submitted a false list of total tax invoices at the Cheongju-si Tax Office with the purchase price of KRW 194,453,00 from F, despite the fact that D received goods or services equivalent to the same amount of KRW 194,453,00 from F; and (c) submitted it to the public official in charge of the Cheongju Tax Office with the purchase price of KRW 509,64,000 from the purchase price of goods or services; and (d) from the time to January 26, 2015, the Defendant filed a false list of total tax invoices at the purchase price of KRW 509,64,000.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Copies of a report on completion of value-added tax investigations and supplementary records;

1. A copy of the D additional value-added tax return and a list of total account statements by customer;

1. A copy of tax invoice;

1. Application of Acts and subordinate statutes to report on investigation (to hear statements of public officials in charge of accusation and report);

1. Relevant Articles of the Act concerning the facts constituting the crime;