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 a person who has been engaged in the scrap metal and the wholesale and retail business with the trade name of the LAE.

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

Nevertheless, around April 17, 2013, the Defendant issued a false tax invoice of KRW 1,709,760 in total of supply value from G 23 times from June 20, 2013, including a false tax invoice of KRW 75,171,800, although the Defendant did not receive goods or services from G (the representative of business registration) even though he did not receive goods or services from G (H). From that time, the Defendant was issued a false tax invoice of KRW 1,709,80,760 in total of supply value by 23 times as indicated in the attached list of crimes.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of the witness H;

1. Partial statement of the suspect interrogation protocol of the defendant by the prosecution;

1. Copy of the protocol of suspect examination of H by the police;

1. A written accusation;

1. Investigation reports (Submission of Details of Suspect A Account Transactions), investigation reports (Comparison between the amount of the E tax invoice and the amount deposited in the account), investigation reports (Attachment of a report on investigation closure by the Central National Tax Service with respect to the IJ);

1. Application of the law to the extent that the defendant or his defense counsel has received a false tax invoice as stated in the judgment of the court below in full view of the above evidence: (a) copy of the tax invoice (net 4), a copy of the business registration certificate and certificate of personal seal impression (G) (net 5), a copy of the undertaking and G business (net 6), a copy of a measurement certificate (G) (net 7), a copy of the entire registered matters (E) (E) (E) [a copy of the tax invoice as stated in the judgment of the court in the actual transaction with G; (b) the defendant and his defense counsel

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The grounds for sentencing under Article 62(1) of the Criminal Act are as follows.