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.

The Defendant is a person who actually operated the Dispute Resolution Co., Ltd. from June 9, 2014 to August 4, 2016.

No person shall issue or receive tax invoices without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices by seller or seller with false entries.

1. On October 30, 2015, the Defendant issued a false tax invoice of the amount of KRW 52,857,100 in the supply price as if he/she supplied transportation services to the said gold king Construction Development Co., Ltd., and the Defendant issued a false tax invoice of the amount of KRW 418,438,00 in total from the time to December 31, 2015, as shown in the attached list of crimes in the attached list of crimes.

2. On January 25, 2016, the Defendant submitted a list of accounts for separate accounts by false buyers to the public official in charge of the competent tax office, stating a list of accounts for separate accounts by customer, to the public official in charge of the competent tax office, even though there was no fact that the Defendant provided services equivalent to KRW 501,520,236, the total supply value of the accounts for separate accounts by customer in the pertinent tax office in 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the suspect of each police officer against the defendant or D;

1. A written examination of the accused or D on suspicion of each tax offense;

1. Application of Acts and subordinate statutes to accusation (revision);

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and the choice of imprisonment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspension of execution (no record of confession, reflectment, the same kind of crime or fine);