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 a person who was engaged in manufacturing clothes and miscellaneouss in the trade name of “C” from September 16, 2015 to April 23, 2019.

1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;

Around January 31, 2018, the Defendant supplied goods equivalent to the supply price of KRW 4,615,500 to the KCAD, which is a business partner, to the KCAD, and did not issue a tax invoice accordingly. From that time to May 31, 2019, the Defendant supplied five business partners with goods equivalent to the total supply price of KRW 100,534,986, in total, 13 times from that time to May 31, 2019, and did not issue a tax invoice.

2. No tax invoice shall be issued in collusion with a person entitled to receive the tax invoice under the Value-Added Tax Act by which the person has failed to obtain the tax invoice or has been issued with a false tax invoice;

Around April 30, 2018, the Defendant conspired to be provided with goods equivalent to KRW 7,545,454 from E, a business partner, in the office of “C,” and did not receive a tax invoice. From that time to May 31, 2018, the Defendant did not agree to be provided with goods equivalent to KRW 13,698,272, total amount of supply from two business partners, as shown in attached Table 2, from that time to May 31, 2018.

3. No tax invoice shall be issued by a person liable to issue a tax invoice on which the value of supply is fractioned, by entering false matters therein;

In fact at the above "C" office around December 28, 2018, although the Defendant supplied goods equivalent to KRW 12,194,00 to the supply price of KRW 12,194,00 to the "C" office, the Defendant supplied the supply price of KRW 32,94,00 to the "F" company in charge of the settlement of disputes.