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

From December 24, 2012 to September 30, 2018, the Defendant was a person who actually operated C with a cargo transport business with an office located in Daegu Metropolitan City Dong-gu B from December 24, 2012.

1. On May 30, 2014, the Defendant received a false tax invoice: (a) around Daegu-gu D Co., Ltd., Ltd.; and (b) notwithstanding the fact that there was no supply of transportation services from E, the Defendant was issued a false tax invoice as if he were supplied with transportation services equivalent to KRW 75,697,000 from E; and (c) was issued a false tax invoice equivalent to KRW 4,432,98,300 in total by the same way as indicated in the separate list of crimes, from that time to March 31, 2018.

2. Value-added tax evasion;

A. The Defendant evaded value-added tax in January 2014: (a) around July 2014; (b) at the Daegu-gu tax office, Daegu-gu, Daegu-gu, 895 on the compensation for State bonds; (c) issued a false tax invoice with E to the Commissioner of the National Tax Service for the supply of goods and services; (d) the supply price of 98,975,000 on January 29, 2014; (c) the supply price of 86,790,000 supply price as of February 28, 2014; (d) the supply price of 88,790,000 won as of March 31, 2014; (e) the supply price of 87,950,000 won as of April 30, 2014; (e) the supply price of value-added tax for 75,769,007,000 won as of May 30, 2014;

B. On January 2, 2015, the Defendant evaded value-added tax for the second period of 2014: (a) issued a false certificate to the Commissioner of the National Tax Service on the ground that E did not supply goods and services; and (b) issued a false certificate to E to C.