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 registered his/her business with the trade name “D” from June 3, 2011 and was engaged in the scrap metal trade.

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying any goods or services;

Nevertheless, around December 6, 2011, the Defendant, in collusion with E, issued a tax invoice with E to the effect that he supplied the goods or services at the office located in the mutual distressed office in Kimhae-si, Kim Jong-si, and that on October 12, 201, the amount equivalent to KRW 75,510,000 was supplied to H, and that on October 12, 201, the Defendant supplied the goods or services to H at the same place from that time until December 2, 2011, although there was no fact that the goods or services were supplied to H at the same place, 36 copies of the false sales tax invoice equivalent to the total value of supply as indicated in the attached list of crimes (1) were issued.

2. It shall not be issued a tax invoice under the Value-Added Tax Act without being supplied with the goods or services;

Nevertheless, the Defendant, in collusion with E on January 1, 201, received a tax invoice of KRW 74,251,500 from J on October 12, 201 to the effect that no one had been supplied with goods or services at the same time and at the same place, in collusion with E, the Defendant received a false tax invoice of KRW 2,653,863,30 in total of supply value as indicated in the attached Table (2) without being supplied with goods or services from J.

3. No list of total tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government by entering it falsely;

Nevertheless, the Defendant, in collusion with E on January 27, 2012, entered into a transaction with H and J when filing a final return on the value-added tax for the said company at the Changwon Tax Office located in the window of Changwon-si in 2011.