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

1. A violation of the duty to issue a tax invoice (public sale) on January 24, 201, the Defendant supplied KRW 1,672,727,727 of the dry fish goods, which are goods, to E, a business partner, to E, and did not issue a tax invoice under the Value-Added Tax Act, from that time until January 22, 201, and did not supply an aggregate amount of KRW 1,026,650,524 as indicated in the separate list of crimes (1) and did not issue each tax invoice.

2. A violation of the duty to issue a tax invoice (purchase) at around January 24, 2011, the Defendant supplied KRW 1,928,091, such as the dried fish packing materials, which are goods, from “D”, from “F,” which is a customer, but did not issue a tax invoice under the Value-Added Tax Act, from that time until July 23, 2013, even though the Defendant was provided with the total value of KRW 56,314,636, as indicated in the separate list of crimes (2).

3. Around July 21, 2012, the Defendant violated the duty to issue a tax invoice (processed sales) issued a tax invoice of the aggregate amount of KRW 27,275,727, as indicated in the separate sheet of crime (3) from that time until January 23, 2013, inasmuch as there was no fact that the Defendant supplied goods, such as dry fish, to G, which is a customer, an amount equivalent to KRW 9,091,90,09, such as dry fish, etc., to G, which is a customer.

4. Around July 22, 2011, the Defendant violated the duty to issue an invoice (processed sales) issued each account statement, although there was no supply of the amount equivalent to KRW 10,000,000 of the goods, such as dry goods, to H, a customer, from that time to January 22, 201, even though there was no supply of the goods equivalent to KRW 218,50,000, in total as shown in the attached list of crimes (4) from that time, each account statement was issued.

Summary of Evidence

1. The defendant's legal statement; 1.1.