A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

The defendant is the actual operator of "D", which is the same kind of business registered in his/her own name under the name of "B" and "C" of "B" and "C".

1. B-related crimes;

A. Around July 21, 2016, the Defendant issued a tax invoice for excessive appropriation of KRW 26,00,000 as if he/she supplied goods or services equivalent to KRW 26,40,000 to G Co., Ltd., and issued a tax invoice stating false supply price of KRW 26,00,000 from July 21, 2016 to November 10, 2016, respectively, as shown in attached Table 1, as if he/she supplied goods or services worth KRW 52,05,000 in total, as shown in attached Table 1, from July 21, 2016 to November 10, 2016.

B. Around September 1, 2016, the Defendant issued a processing tax invoice in an amount equivalent to KRW 45,00,000 of the value of supply that he/she did not supply goods or services to G Co., Ltd. at the above Defendant’s residence, as well as a processing tax invoice in an amount equivalent to KRW 45,00,000 from September 10, 2016 to February 24, 2017, the Defendant issued a separate tax invoice in an amount equivalent to KRW 437,680,50 of the value of supply that he/she did not supply goods or services over 21 occasions as shown in the separate crime list 2.

2. D-related crimes;

A. Around March 29, 2017, the Defendant issued a tax invoice with excessive appropriation of KRW 81,00,000 as if he supplied goods or services equivalent to KRW 110,000,000 to G Co., Ltd., and issued a tax invoice stating false amounts of KRW 81,00,000 from March 29, 2017 to September 18, 2017, as shown in attached Table 3, as if he supplied goods or services worth KRW 516,929,60,000 in total as shown in attached Table 3, respectively.

(b) processing;