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

No one shall deliver or receive tax invoices pursuant to the provisions of the Value-Added Tax Act without supplying goods or services, and shall make false entries of the details of the tax invoices.

From January 23, 2014, the Defendant: (a) established Company D; (b) around March 18, 2015; (c) established Company E from around December 18, 2015; and (d) established Company F from around December 18, 2015; and (b) decided that, in the case of human resources dispatch business, the Defendant was aware of the burden of employing employees as temporary workers upon the lapse of six months from the human resources supply and demand company and refused to employ them as temporary workers; and (d) decided that, in order to maintain their work, G, H, I, and J, a dispatched business entity that obtained permission, such as D, will supply human resources from the above subcontractor.

1. As a result, the Defendant issued a false tax invoice related to G Co., Ltd., and the Defendant issued a false tax invoice equivalent to KRW 3,812,526,126,126 on 11 December 31, 2015, by means of the same method, including issuing a false tax invoice as if he/she supplied human resources equivalent to the same amount, even though he/she did not have supplied human resources equivalent to KRW 29,085,490 in supply value to D Co., Ltd., the Defendant issued a false tax invoice equivalent to the total supply value of KRW 3,812,526,126,126, as shown in attached Table 1.

2. Notwithstanding the fact that the Defendant issued the false tax invoice related to H-related corporation around August 31, 2015 at the above office did not provide the manpower equivalent to KRW 19,257,510 in supply value to E, the Defendant issued the false tax invoice as if he supplied the manpower equivalent to the above supply value from that time to April 20, 2016.