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 operated the subcontractor (ju)E under the name of Donggjin-gun C building 103 between November 2015 and April 30, 2016 under the name of Donggjin-gun, Chungcheongnam-gun, and a person who operated the same kind of company (ju) H under the name of Dongg-si F from December 2015 to April 30, 2016.

1. (States) No person who issues a false tax invoice shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or service;

Nevertheless, on November 2, 2015, the Defendant issued 1 copy of a false tax invoice stating the same amount at the supply price as if he supplied a telecommunications cable of the above amount to 160,000,000 won to the J (main business operator number: K) of the first operation of E, and issued 9 copies of a total amount of tax invoice of KRW 483,840,000 in the same manner as the previous crime list (1) from around that time to December 31, 201 in the same manner as the previous crime list (3,840,000 in total) to the J, etc.

2. (State) No person who issues a false tax invoice at H shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or service;

Nevertheless, on December 10, 2015, the Defendant issued to I a false tax invoice stating the amount equivalent to the above amount as if he supplied the container tower cable at the supply price, and from around that time to around December 29, 2015, the Defendant issued to I a total of five times in the same manner as shown in the list of crimes (2) in the same manner as shown in the list of crimes.