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

2...

Defendant

A is a person who operates a corporation B, and the defendant B is a corporation with the purpose of constructing metal windows.

1. On October 30, 2013, Defendant A received a false tax invoice stating that he received goods or services equivalent to KRW 2,627,272 from D, even though he/she had not received goods or services from D, from the main city company B located in Daejeon-gu Daejeon, Daejeon-gu, and that he/she received goods or services from D.

In addition, from April 18, 2013 to March 30, 2014, the Defendant received tax account statements or tax account statements (total amount of KRW 1,401,689,959) in total from 56 companies, even though the Defendant did not receive goods or services from 16 companies, such as the list of crimes, and received tax account statements from 16 companies.

2. Defendant B, at the above date, at the above place, Defendant A, the representative of the Defendant, received tax account statements or tax account statements in which the supply value was falsely stated, even though Defendant A did not receive goods or services related to the Defendant’s business, as described in paragraph 1, and received tax account statements (total supply value of KRW 1,401,689,959) in total.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to an accusation (including a report on termination of an investigation into a crime, a list of crimes, a copy of a tax invoice, details of tax offenses and written comments on the processing thereof, and an inquiry about business registration);

1. Article 10(2)1 and Article 10(3)1 of the Punishment of Tax Evaders Act; and Article 10(2)2 of the Punishment of Tax Evaders Act; and Article 10(2)1 and Article 10(3)1 of the Punishment of Tax Evaders Act; and Article 18 of the Punishment of Tax Evaders Act;

1. The aggravated concurrent crimes (defendants) Defendant A: the former part of Article 37 of the Criminal Act, Article 38(1)2, and Article 50 of the Criminal Act: Defendant B: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act

1. Article 62 (1) of the Criminal Act (Defendant A) of the suspended execution;

1. The Criminal Procedure Act (Defendant B) provides the provisional payment order.