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

[criminal power] On October 12, 2018, Defendant A was sentenced to imprisonment with labor for a violation of the Financial Investment Services and Capital Markets Act at the Busan District Court on October 16, 2018 and the judgment became final and conclusive on October 16, 2018.

【Criminal Facts】

Defendant

A is an actual operator of B corporation located in Busan Seo-gu C, and Defendant B is a corporation established for the purpose of processing livestock products.

1. They shall not issue or be issued an invoice without supplying or being supplied with goods or services of the defendant A;

A. On November 10, 2016, the Defendant received false statement of purchase: (a) around 317,560,000 won, even though there was no fact that he was supplied goods or services from D at the office of the above B Co., Ltd.; and (b) from that time, until December 29, 2016, the Defendant was issued five copies of the account statement equivalent to the total value of 827,558,40 won, without being supplied goods or services from two companies, such as D, etc., as shown in the No. 1 through No. 5 of the List of Crimes.

B. On August 31, 2016, the Defendant issued an invoice of KRW 30,104,200, even though he/she did not supply goods or services to E at the office of the said joint stock company B, and issued 15 copies of the total value of supply to the said seven companies, including the invoice of KRW 30,104,200, from that time until December 31, 2016, without supplying goods or services to the said seven companies, from that time to December 31, 2016.

2. Defendant B Co., Ltd., at each date, time, and place specified in paragraph (1), issued five copies of an invoice equivalent to the total value of KRW 827,558,400, as stated in paragraph (1), with respect to the Defendant’s business, and issued fifteen copies of an invoice equivalent to the total value of KRW 1,214,935,150.

Summary of Evidence

1. Defendants’ respective statements in the first trial records;

1. The director of the Busan Busan District Tax Office; and