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

The defendant is the representative of the E Co., Ltd. located in Chungcheongnam-gun Group D.

No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, stating it falsely.

1. Around October 25, 2013, the Defendant submitted to F a false list of the total tax invoice stating that he/she supplied goods or services equivalent to KRW 82,909,090, even though he/she did not have supplied goods or services equivalent to the above amount.

2. Around January 25, 2014, the Defendant: (a) around 2014, the Defendant submitted to G the service amounting to KRW 31,50,000; (b) equivalent to KRW 30,000,000 to H; (c) equivalent to KRW 60,000 to J; (b) equivalent to KRW 120,000 to K; (c) equivalent to KRW 20,250,000 to KRW 40,000 to L; (d) equivalent to KRW 70,250,000 to F; (e) equivalent to KRW 100,800,000 to KRW 50,000 to N; (d) equivalent to KRW 231,00,000 to KRW 300,000; and (e) equivalent to KRW 50,000 to the total goods supplied to Q or services equivalent to KRW 50,00; and (e) equivalent to KRW 200.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A list of criminal facts:

1. A written opinion of process of offenses; and

1. Each buyer by buyer;

1. A list of the total electronic tax invoices by customer;

1. Business registration certificate;

1. Application of Acts and subordinate statutes to certified corporate register;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Reasons for sentencing under Article 62 (1) of the Criminal Act [the scope of recommending punishment] general tax invoices, etc. shall be the type 1 (the amount less than 3 billion won).