A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

On July 28, 2010, the Defendant: (a) registered a limited company E with a limited liability company from the Seoul metropolitan area D on July 28, 2010; and (b) actually operated a creative manufacturing company.

1. On July 31, 2012, the Defendant supplied a window equivalent to KRW 9,090,90,909 to F industrial companies, in fact, the Defendant did not issue one copy of the sales invoice to G, who is an operator of F industrial company, and did not issue a sales invoice equivalent to KRW 2,133,190,891 in total for 412 times as shown in attached Table 1, as in attached Table 1, from July 31, 2012 to June 25, 2016.

2. On August 1, 2012, the Defendant: (a) received materials equivalent to KRW 4,090,90,909 from the said office; (b) in collusion with I, an operator of H, who is the operator of H, and did not receive an invoice of purchase tax; and (c) was not issued a invoice of purchase tax amount of KRW 217,51,391 in total on 13 occasions as shown in the attached Table 2, as in the attached Table 2, from August 1, 2012 to December 31, 2015.

3. On December 4, 2012, the Defendant issued a tax invoice stating the supply price of KRW 57,150,000 in total five times in total, as shown in the attached Table 3 attached hereto, even if he/she supplied the said head to the J (U)J’s 3,500,000 won, as if he/she supplied the goods equivalent to KRW 12,100,000, to K as if he/she were supplied with the goods, and issued a tax invoice stating the supply price of KRW 57,150,00 in total, five times in total, as shown in the attached Table 3.

4. On December 26, 2012, the Defendant issued one copy of the sales invoice as if he/she supplied goods equivalent to KRW 29,500,000 to Ma who is an operator of L, even though he/she had not supplied a window on L, even though he/she had not supplied a window.