Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

1. No person who violates the Punishment of Tax Evaders by name lending for the purpose of tax evasion shall conduct business registration using another person's name for the purpose of evading taxes or evading compulsory execution, or conduct any business using another person's name;

Nevertheless, the Defendant: (a) registered as a business operator under the name of another person and issued a purchase tax invoice to B and C in the name of the Defendant’s operation without any actual transaction; and (b) filed a report on the reduction of income or the Defendant’s income tax and value-added tax imposed on the Defendant by means of receiving the deduction of the input tax amount; (c) completed the business registration of E using the name of D around March 5, 2018 and carried on the business until the first half of March 2019; and (d) written indictment of F on April 13, 2017, is written as “J” but corrected as it

After completing business registration of G by using his/her name, G was engaged in business until August 9, 2018.

Accordingly, the defendant had registered business using another person's name for the purpose of tax avoidance.

2. No person who violates the Punishment of Tax Evaders Act due to the issuance of false tax invoices shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

Nevertheless, on April 30, 2017, the Defendant had access to the Internet by using an authorized certificate at the Defendant’s home of the H building I, and issued a false electronic tax invoice of KRW 2,437,936,00 in total, as stated in the crime list, as if “G” supplied goods or services to B even though there was no fact that goods or services were supplied to B, and around that time, from November 30, 2018 to November 30, 2018.

Summary of Evidence

1. The defendant's oral statement;