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

The Defendant, from January 20, 201 to September 28, 2011, run a new wholesale and retail business with the trade name “F” in Gyeyang-si, Yangsan-si, Inc.

1. On February 29, 2012, the Defendant received false tax invoice: (a) around the FF office of the FF office of the said corporation; (b) even though there was no fact that goods were supplied from (ju)G, the Defendant received false tax invoice as if the goods were supplied from (ju)G in an amount equivalent to KRW 126,40,000; and (c) around that time, from December 31, 2015 to December 31, 2015, received false tax invoice equivalent to KRW 2,381,468,511 in total, as shown in the attached list of crimes (1).

2. On December 10, 2014, the Defendant received false tax invoice: (a) at the FF office of the FF office at issue; (b) even if the Defendant was supplied goods equivalent to KRW 11,300,000,000, the Defendant received false tax invoice amounting to KRW 29,300,000 as if the goods were supplied by H; and (c) from around that time to March 30, 2015, received false tax invoice amounting to KRW 36,00,000, total supply amount of KRW 20,000, as shown in the [Attachment List] (2) from that time to March 30, 2015.

3. On January 27, 2012, the Defendant submitted a list of total tax invoices by false seller: (a) on or around February 27, 2012, the Defendant filed a list of total tax invoices by seller; (b) on or around February 27, 2011 at the gold-gu Busan District Tax Office 266-5 Gold-gu, Busan; and (c) on or after the fact, the Defendant submitted a list of total tax invoices by seller as stated in the attached Table (c) to the public official in charge of the said tax office, as if he received goods from the purchaser from the purchaser of new trade, and submitted a false list of total tax invoices by stating the same amount of KRW 29,790,00,000 as if he received goods from the purchaser of the goods from the purchaser; and (c) from around that time, the portion of the portion of the tax invoice by new trade is not included in the portion of the tax invoice as stated in the attached Table (No. 1 2,258,511 won.