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

The Defendant is a person who operates construction machinery rental business under the trade name of “D” with the place of business in Suwon-si B building C.

1. No person who issues a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

On February 25, 2016, the Defendant issued a false tax invoice of KRW 20,700,000 of the supply value of KRW 20,700,000, which is a supplier of “D” in spite of the absence of the fact of supplying goods or services to “D,” and issued a false tax invoice of KRW 1,615,381,05 in total over 73 times from that date until December 31, 2018, as shown in the attached list 1 of crime list.

2. No person who submits a false list of total tax invoices shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services;

Around January 29, 2016, the Defendant reported the establishment of the value-added tax for the second period of KRW 20,000,000 in Suwon-si and Suwon-si in 2015 on “D” in Suwon-si, the Defendant submitted a list of total tax invoices by customer with false entry as if he/she supplied goods or services to F, even though he/she did not supply goods or services to D, and submitted a list of total supply values of KRW 439,00,000,000, in total two times from that time until August 2, 2016, as shown in attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the tax office;

1. Electronic tax invoices;

1. Total tax invoice by buyer;

1. A written confirmation of transaction details and data submitted;

1. Data submitted to each customer;

1. A written confirmation of respective transaction details;

1. Each police officer's statement of statement, investigation report, and transaction counter company.