except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant is the representative director of a corporation C (hereinafter referred to as “C”) established for the purpose of painting construction business, etc. in Daejeon Seo-gu.

1. No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services to which a false tax invoice is received;

Nevertheless, the Defendant, at around April 25, 2016, issued a tax invoice of KRW 26,000,000, as if he were supplied with a lux network fence, even though C had not received goods or services from D, and received a false tax invoice of KRW 597,390,000, in total, 25 times from October 30, 2017, as shown in Appendix I, as shown in Appendix I, from the point of time until October 30, 2017.

2. No act of submitting a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with goods or services, shall be an act of submitting a false list of total tax invoices by seller.

Nevertheless, around July 25, 2016, the Defendant filed a value-added tax return on January 2016 in the Daejeon World Trade Organization located in the North Sung-gu, Daejeon, Daejeon, and submitted a false list of total tax invoices by individual purchaser of KRW 192,90,000,000, total supply value of KRW 101,000,000 from E during the period 2016, despite the fact that C had not received goods or services from E, as if C had received goods or services from E, and from this point to July 25, 2017, the Defendant submitted a false list of total supply value of KRW 192,90,00,000, as shown in Appendix II.

3. No person liable to issue a tax invoice pursuant to the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;