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

On February 14, 2017, the Defendant was sentenced to the suspension of the execution of imprisonment with prison labor for six months at the Gwangju District Court for fraud, etc., and the said judgment became final and conclusive on February 22, 2017.

"2019 Highest 2029"

1. No one shall submit to the Government a list of total sales tax invoices under the Value-Added Tax Act, stating in falsity, without supplying any goods or services;

Nevertheless, on July 25, 2014, the Defendant, as a computer installed at the C office located in the B office located in the Jeon Chang-gun, Jeon Chang-gun, by accessing the home office in the National Tax Service, filed a final return on the value-added tax for the first period of January 2014 on the Namwon Tax Office C, which entered the supply price of goods or services in the amount equivalent to KRW 73,222,50 as if the supply price was not supplied to D.

2. No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

On November 25, 2014, the Defendant issued one copy of the sales tax invoice stating that “C supplied steel bars equivalent to KRW 63,654,300 to E Co., Ltd., although there was no fact that C supplied goods or services to E”.

"2019 Highest 2912"

1. On December 1, 2014, the Defendant issued a false tax invoice to E Co., Ltd. with the second floor of the F apartment shop in Gwangju Northern-gu (hereinafter “E”), and the fact was issued 11 copies of the false tax invoice in total amount of 462,364,605 won, as shown in the separate sheet of crime (1) from that time until March 30, 2015, including the issuance of a tax invoice stating false details as if E supplied goods or services in an amount equivalent to 30,125,000 won, although E did not have supplied goods or services to G Co., Ltd. without having supplied them.

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