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

Defendant is the representative of the Jinjin-gu Seoul Special Metropolitan City C, 101 Dong 521 located in Seoul Special Metropolitan City D (E on March 2014, and the business registration number: F).

1. No person who issues a false tax invoice shall issue any tax invoice without supplying goods or services pursuant to the provisions of the Value-Added Tax Act;

Nevertheless, on November 1, 2013, the Defendant issued ten copies of the false tax invoice amounting to KRW 145,185,000,00 in total, from the time when he/she supplied goods or services equivalent to KRW 40,000 as if he/she did not supply the goods or services, and issued ten copies of the false tax invoice amounting to KRW 145,185,00,00 in total, from the time on April 1, 2014, respectively, inasmuch as he/she supplied the same amount, regardless of the fact that he/she did not supply the goods or services equivalent to the above amount.

2. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer without supplying any goods or services under the Value-Added Tax Act;

A. On January 2014, the Defendant related to the second value added tax in 2013: (a) around 2014, at the North Korean tax office located 33 in Seongdong-gu, Seojin-gu, Seoul Special Self-Governing Province; and (b) the fact was submitted to the public official in charge of the said tax office, stating a false list of the total tax invoices by the second selling place in 2013, even though he did not supply goods or services equivalent to KRW 245,980,00 in total to seven business entities, such as G, such as G, etc., as in the list of crimes in attached Form (2).

B. On July 2014, the Defendant related to the value added tax in the first half year of the year 2014, in the North Korean tax office located 33, Jinjin-gu, Jinjin-gu, Seoul Special Metropolitan City, and the fact that the Defendant supplied goods or services equivalent to KRW 102,720,00 in total to five business entities, such as H, such as H, as in the list of crimes (3) in attached Form 1, although there was no fact that the Defendant supplied goods or services, the sum table of the tax invoices by the first place of sales in the year 2014 is false.