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.

The Defendant was engaged in a large volume alcoholic beverage sales business for 30 years and served as the representative director of the company D (hereinafter “D”) with limited liability chain from May 1996 to December 2, 2010.

In the indictment of the head of the Geumcheon-gu Tax Office, "The Commissioner of the Busan Local Tax Service," but this seems to be a clerical error in the statement of "the head of the Geumcheon-gu Tax Office."

The reason for the issuance of false tax invoice to F Co., Ltd. (hereinafter referred to as “F”), was that E requested the Defendant, who was well aware of the fact, to lend D’s name in order to continue selling alcoholic beverages to customers, due to the defect of the disposition of suspension of alcoholic beverage sales license between July 15, 2009 and October 14, 2009.

Following this permission, the Defendant registered six employees G et al. as D, and E sold alcoholic beverages equivalent to the total amount of KRW 446,837,132 to the previous customer during the period of suspension of the above license under the name of D and issued a tax invoice in the name of D.

In this regard, on April 14, 201, E was issued a summary order of KRW 30 million on the grounds that he/she committed the above act in collusion with E and was sentenced to a suspended sentence of three years and a fine of KRW 30 million for a violation of the Punishment of Tax Evaders Act at the Busan District Court on April 14, 2011 (the Busan District Court 201 order 2026). On November 6, 2014, on the ground that he/she committed the above act in collusion with E, he/she was issued a summary order of KRW 30 million at the Busan District Court (the Busan District Court 2014 High Court 17853 High Court 17853). Meanwhile, on November 15, 2010, the Defendant entered into a contract with D office located at the Busan District Court, which was located at the Busan District Court Ha, to whom the Defendant was entitled to receive KRW 51% of D’s share ownership and D’s operating right of KRW 612 million (hereinafter “instant”).