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

On October 12, 2015, the Defendant, along with B, operated the test-based enterprise with the trade name “D” in Seo-gu, Gwangju.

The Defendant, in collusion with B, planned to receive a false tax invoice and receive fees.

1. He/she shall not issue or issue a tax invoice without supplying or being supplied with any goods or services in violation of the Punishment of Tax Evaders Act concerning the receipt of false tax invoices;

Nevertheless, on November 4, 2015, the Defendant, in collusion with B, issued a false tax invoice stating as if he had supplied goods or services equivalent to KRW 60 million without supplying goods or services to E, and issued a false tax invoice amounting to KRW 15 billion in total, and KRW 400 million in total, as shown in the “crime List” from around that time to January 11, 2016, and issued a false tax invoice amounting to KRW 350 million in total.

2. No person shall submit a false list of total tax invoices by seller without being supplied with goods or services in violation of the Punishment of Tax Evaders Act concerning the submission of a false list of total tax invoices;

Nevertheless, the Defendant, in collusion with B on January 26, 2016, submitted a false list of individual suppliers’ invoices, as if they were supplied each of the goods or services equivalent to KRW 45,100,000,000, value of supply from F Co., Ltd., and KRW 50,000,000,000, value of supply from G, even though there was no fact that the Defendant received goods or services from F Co., Ltd. and G.

Summary of Evidence

1. Defendant's legal statement;

1. The details of tax invoices by customer, electronic tax invoices (Evidence Nos. 7) by customer, the details of tax invoices by customer, and electronic tax invoices by customer, respectively, at 2015.