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

The Defendant, from April 13, 2018 to November 23, 2018, is a person who operated “C”, which is a clothing wholesale and retail trade in two weeks of games.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

1. On April 18, 2018, the Defendant issued a false tax invoice of KRW 1,361,921,50,000 in total of supply value over 30 times from the above date to July 25, 2018, as shown in the Processing Sales List, as if he had not supplied any goods or services to D, although there was no fact that he supplied any goods or services to D, the Defendant issued a false tax invoice of KRW 1,361,921,50 in total of supply value over 30 times from the above date to July 25, 2018.

2. On April 25, 2018, the Defendant received a false tax invoice: (a) around the above C office; (b) around the fact C was issued a false tax invoice of KRW 309,180,000 in total value of supply over four occasions from the above date to July 25, 2018, as indicated in the Processing Purchase List, as if he was supplied goods or services equivalent to KRW 101,660,000 in value as if he was not supplied with any goods or services from D even though he was not provided with any goods or services from D.

Summary of Evidence

1. Defendant's legal statement;

1. A general taxable person's value-added tax return and a total tax invoice;

1. An accusation, a report on the closure of investigation into value-added tax, a report on the closure of investigation by item, a withholding receipt, and a statement of account transactions;

1. Application of Acts and subordinate statutes to a report of investigation (repreparation of a list of crimes);

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act shall apply to concurrent crimes;