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

The defendant is the actual operator of C Co., Ltd., which is located in Gyeonggi-do.

1. No person who receives a false tax invoice shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, around January 24, 2017, the Defendant issued a false tax invoice of KRW 61,818,182 of the supply value as if the Defendant had not been supplied with any goods or services from D, and the Defendant received a false tax invoice of KRW 61,818,182 of the supply value from the said company as if he had not been provided with any goods or services from D, and received a false tax invoice of KRW 796,818,182 of the supply value in 15 times from the above date to June 23, 2017, as shown in the list of crimes in attached

2. No person who submits a false list of total tax invoices by customer shall submit sales and purchase tax invoices by customer under the Value-Added Tax Act without supplying or supplying any goods or services.

A. On July 25, 2017, the Defendant submitted a false list of total tax invoices by seller on July 25, 2017, the Defendant filed a final return of value-added tax on January 2017 from the Namyang tax office located in the Gyeonggi-si 36 (Seodong-dong-dong-dong-dong), and submitted a total of supply values of KRW 796,818,182 as if he received no supply of any goods or services from D, etc., as if he received, as if he received no supply of any goods or services from D, etc.

B. On January 25, 2018, the Defendant submitted a false list of total tax invoices on February 25, 2017, when filing a final return on the value-added tax base on February 2017 from the Namyang tax office located in the Gyeonggi-si 36 (Songdong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-si