However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Defendant

around May 2016, Defendant A, the representative director of Defendant B, had the intent to evade taxes by issuing a tax invoice stating the value of supply from E in the process of receiving necessary services from “D” in the course of performing the ladic construction subcontracted by “D” from “D.”

1. Defendant A

(a) No person who is obliged to obtain a tax invoice under the Value-Added Tax Act for receipt of a false tax invoice shall commit an act of failing to obtain a tax invoice in collusion or of issuing a tax invoice with a false representation;

On August 10, 2016, the Defendant received the request from the above E at the office of the Co., Ltd., Ltd., the Defendant: (a) on the receipt of the request from the said E; (b) on the receipt of the supply price of KRW 76,20,00,00 from D, the Defendant issued a false tax invoice stating “D”, “B”, “156,220,364 won” from E; and (c) from that time until May 2, 2017, the Defendant issued a false tax invoice of KRW 1,546,650,00 in total, as described in the attached list of crimes, stating the supply price of KRW 2,763,58,364 in total, as described in the attached list of crimes.

(b) No person who evades corporate tax or value-added tax shall evade tax, receive a refund or deduction of tax by fraud or other improper means;

The Defendant, within the above C-site office from June 2016 to December 2017, within the said C-site office.

The corporate tax amounting to KRW 109,773,415 shall be evaded in total,00,000,036,363 won in 2016, and KRW 24,697,052 in total, and KRW 109,773,415 in the manner of evading corporate tax by issuing a tax invoice in which the value of supply was unfased as stated in the above paragraph, and deducting the input tax amount from excessive input tax amount by obtaining a tax invoice in which the value of supply was unfased. As above, KRW 76,968,181, KRW 63,636,363 won in total in 2017.