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

The defendant is a person who operates C and E in Gunsan City B, and the person liable to issue a tax invoice shall not issue a false tax invoice, and no one shall issue or issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. On July 31, 2017, the Defendant issued a false sales tax invoice: (a) around the aforesaid C office; (b) around July 31, 2017, the fact issued 20 copies of the sales tax invoice totaling KRW 1,650,24,006, as shown in the attached list of crimes, stating that E provided goods or services equivalent to KRW 26,695,454, although there was no fact that E supplied goods or services to F; and (c) from the above date to December 31, 2017, the Defendant issued 20 copies of the sales tax invoice totaling KRW 1,650,24,06.

2. On December 31, 2017, the Defendant received false sales tax invoices issued one copy of the sales tax invoice, stating as if he was supplied goods or services equivalent to KRW 1,327,272,72,727, even though he was not provided with goods or services by E, at the above C office.

3. On July 31, 2017, the Defendant issued a false sales tax invoice, stating as if he/she supplied goods or services equivalent to KRW 17,954,546 to G, even though he/she supplied goods or services equivalent to KRW 63,658,727 to G.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes on filing of an accusation, each termination statement, and each electronic tax invoice;

1. A tax invoice under Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) and Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); and