However, the above sentence shall be executed for two years from the date of the final judgment.

1. The act of issuing a false tax invoice is a person who actually operated the “F”, which is a scrap metal and waste plastic wholesale company in Daegu-gun E, and the Defendant A actually operated the “H”, which is the same kind of company in Gyeongnam-gun G in Gyeongnam-gun G.

Defendant

B: (a) On January 2014, 201, Defendant A agreed to issue a false tax invoice as if he/she was a H trading; and (b) requested Defendant A to issue a false tax invoice; (c) Defendant A consented to the account in the name of H business operator and the tax invoice in the name of H business operator; and (d) Defendant B offered the tax invoice issued by using it to Defendant B by bringing the tax invoice back to the second Defendant A and using it as a necessary tax return.

Accordingly, the Defendants issued a false tax invoice of the total value of KRW 1,693,100,580, as indicated in the separate list of crimes, from around the time of the following up to December 25, 2014: (a) there was no fact that the Defendants supplied the goods equivalent to KRW 35,013,300 from H to H; and (b) despite the fact that H was a transaction of F, the Defendants issued a false tax invoice of the total value of KRW 1,693,10,580, as indicated in the separate list of crimes, respectively.

2. The Defendants were to submit a list of total tax invoices by customer with false entries in the list of total tax invoices as above, and submit a false list of total tax invoices by customer with false entries in the list of tax invoices as if there were sales places equivalent to the total supply value of 98 tax invoices as shown in No. 1 through No. 98 of the attached list of crimes committed in the list of separate tax invoices, and then H’s list of total tax invoices by customer with the same method as of January 23, 2015, by means of the same method as of January 23, 2015, when filing a list of total tax invoices by customer with H on July 24, 2014.