A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

On March 15, 2016, the Defendant is the actual manager of C established for the purpose of cable manufacturing, etc. in Suwon-si B and underground floors.

1. He/she shall not issue any tax invoice under the Value-Added Tax-Related Acts without supplying any goods or services that are issued with false tax invoice;

Nevertheless, on March 31, 2016, the Defendant issued 44 copies of the electronic tax invoice of KRW 21,763,000 in the supply price as if he/she supplied E (F) located in Seocheon-gu, Seocheon-gu, Seocheon-si and three kinds of goods and services, and issued 11 companies, such as E, such as E, in the same manner as until December 30, 2016, in total, 44 copies of the supply price of KRW 734,63,340 in the electronic tax invoice of KRW 44,00 in total.

2. It shall not supply any goods or services on which a list of total tax invoices by customer is to be submitted, and shall not submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on July 25, 2016, the Defendant submitted one copy of the total invoice of tax by sales place on which KRW 34,407,380 is false, as if he/she supplied no goods or services to two enterprises, such as H (representative: I) located in the G in the Suwon-ro, Suwon-si, Suwon-si, as shown in the attached Table (2) of Crimes List of Attached Crimes, and submitted one copy of the total invoice of tax by sales place on January 24, 2017, as if he/she supplied no goods or services to two enterprises, such as H (representative: I) located in the G when entertainment was actually conducted.

A summary of the evidence to be partially corrected within the extent consistent with the facts charged;

1. Statement by the defendant in court;

1. Each police statement made to J, K, L, M, N, orO;

1. A tax return (including a list of total tax invoices) added to C in January 2016, and the year 2016.