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

From September 26, 2011 to December 31, 2015, the Defendant is a person who operated B, a wholesale and retail company of computers and peripheral devices from September 26, 201.

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

1. On December 4, 2013, the Defendant issued a false tax invoice of KRW 1,093,719,019 in total, as shown in [Attachment Table 1]-41 until June 12, 2015, the Defendant issued 41 copies of the tax invoice of KRW 1,093,719,019 in total, as shown in [Attachment Table 1-41] from that time, even though the Defendant did not supply goods or services from E, and the fact was not a fact that the Defendant supplied goods or services from E, and issued a false tax invoice of KRW 26,241,636.

2. On December 2, 2013, the Defendant received a false tax invoice, including receipt of a false tax invoice of KRW 26,250,000 as if the supply price was received, although the Defendant did not receive any goods or services from Company F from Company F, and received from that time a tax invoice of KRW 26,250,000 as if the supply price was received. From that time, up to May 31, 2015, the Defendant received five copies of the tax invoice of KRW 1,536,86,060 in total of supply price as listed in the [Attachment Table No. 42-96] No.

Summary of Evidence

1. Defendant's legal statement;

1. Application of an accusation, a report on investigation into value-added tax, a scheduled general taxable person’s value-added tax return, and statutes on electronic tax invoices;

1. Relevant provisions of the Act on the Punishment of Tax Offenses and the Selection of Punishment: Article 10 (3) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018);

1. Suspension of execution: Article 62 (1) of the Criminal Act;

1. Order of community service: Reasons for sentencing under Article 62-2 (1) of the Criminal Act, Article 59 of the Act on Probation, etc.;

1. The scope of punishment by law: Imprisonment for not more than four years and not more than six months;

2. One type (the amount less than three billion won) shall be applied to the sentencing criteria (the determination of a type).