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

1. No person shall issue or receive a tax invoice under the added-value-added tax-related Acts without supplying or being supplied with goods or services;

Nevertheless, the Defendant, at around April 19, 2013, was issued a total of KRW 480,000,000,000,000,000 from E, even though there was no fact that he received goods or services from E, as if he received construction work stations, as if he had been supplied with construction work stations. From that time, until December 31 of the same year, the Defendant was issued an amount equivalent to KRW 160,000,000,000,000,000,000,000,000 from E, even though he received goods or services, such as in the list of crimes (1) of the attached Table of the same year.

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

Nevertheless, on July 25, 2013, the Defendant filed a final return on the value-added tax for the first period of July 25, 2013 on D with respect to the G Accounting Office located in Ulsan-gu, Ulsan-gu, and submitted a false list of total tax invoices by seller equivalent to KRW 200,000 to the public official in charge of Ulsan-do tax office as if the Defendant had not received goods or services from the stock company without being supplied with the goods or services. From that time to January 25, 2014, the Defendant submitted a false list of total tax invoices by seller in the total amount of KRW 460,000,000 to the public official in charge of Ulsan-gu tax office, such as the list of crimes in attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Accusations, each value-added tax return, respectively.