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

The defendant is the representative of F, who is a major business in the building of Busan East-gu E and the interior business of No. 903.

1. The Defendant, while operating G, was in arrears with the national tax of KRW 145,658,00,000 and was willing to register the business under the name of another person for the purpose of evading taxes that would no longer be traded under the name of the said G.

Although the Defendant was prohibited from registering a business by using another’s name for the purpose of evading tax evasion or compulsory execution, on September 13, 2012, the Defendant registered a business operator under the name of the Defendant’s woman-friendly job offering H with the intent of evading tax at the next tax office located on 169 Doo-ro 269, Busan.

2. No person who issues a false tax invoice shall issue or receive any tax invoice under the added-value-added tax-related Acts without supplying or receiving any goods or services;

On September 16, 2015, the Defendant issued a tax invoice as if he supplied goods or services equivalent to KRW 102,00,000 in supply price although he did not supply goods or services to I.

3. No person shall issue or receive an invoice for tax pursuant to the added-value-added tax-related Acts without supplying or being supplied with goods or services;

On August 30, 2014, the Defendant received a tax invoice as if he received goods or services equivalent to KRW 50,000,000 in supply price, even though he did not receive goods or services from the J, and thereafter received a false tax invoice of KRW 826,90,000 in total nine times as shown in the list of crimes in attached Table (1), from that time until December 30, 2014.

4. Any person who submits a list of total tax invoices by sale and by seller entered in a false statement shall be any goods or services;