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

The defendant was a person who was a de facto operator of D's director in Kimcheon-si Co., Ltd.

No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services.

1. Around April 30, 2013, the Defendant issued one copy of the false electronic tax invoice as if he supplied goods or services in the supply price of KRW 388,00,000,000, even though D Co., Ltd. did not supply goods or services prior to health care at D offices of the above D Co., Ltd.

2. Around May 30, 2013, the Defendant issued a false electronic tax invoice, as if he supplied goods or services in the supply price of KRW 366,909,09,090, even though he/she did not supply goods or services to the FF corporation operated by D Co., Ltd. at the foregoing D office.

3. On June 30, 2013, the Defendant received one copy of the false electronic tax invoice as if he received the supply of goods or services in the supply price of KRW 411,60,000, even though there was no supply of goods or services from F, a stock company with the representative of the above E’s wife G at the above D office.

Summary of Evidence

1. Statement by the defendant in court;

1. Each written confirmation of G and A;

1. An invoice of each electronic tax and a tax invoice;

1. Application of statutes to a report on termination of value-added tax investigations;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime and the selection of imprisonment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Reasons for sentencing under Article 62(1) of the Criminal Act (amended by Act No. 62(1) of the Act on the Suspension of Execution [the type of determination] of Article 62(1) of the Criminal Act (amended by Act No. 1) type 1 (amended by Act No. 3 billion won): Reduction element: passive participation in a crime by pressure, etc. [the scope of recommendation] mitigation area [the scope of recommendation] from January to October (amended by Act No. 10548, Mar. 1, 201).