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

The defendant is a person who actually operates a DNA company that started business for the construction business, etc. of the building B or C at the military time.

1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue it by entering a false tax invoice in a false manner;

Nevertheless, on January 9, 2018, the Defendant issued a false tax invoice stating as if the D Company supplied goods or services equivalent to the supply price of KRW 272,727,00,000 in the E Company, even though the D Company supplied goods or services equivalent to the supply price of KRW 272,727,00 in the E Company, and around that time, the Defendant issued a false tax invoice stating as if the E Company supplied goods or services equivalent to the supply price of KRW 21,00,00 in the E Company. From that time, until January 9, 2019, in total, 13 times, as shown in the separate crime list 1, as shown in the separate crime list 1.

2. No one shall be issued a tax invoice in which a person who shall be issued a tax invoice under the Value-Added Tax Act with false entries has conspired otherwise;

Nevertheless, on December 6, 2018, the Defendant was issued a tax invoice stating false facts as if he was supplied with goods or services equivalent to KRW 83,00,000 from the F Company, in collusion with the D Company, even though the D Company was supplied with goods or services equivalent to KRW 60,686,364 from the F Company.

3. No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, on January 9, 2018, the Defendant supplied goods or services equivalent to KRW 27,00,000 to the E company although the D company did not supply goods or services to the E company.