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

except that 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

1. Crimes related to “B” (former Co., Ltd. C)

A. A. (1) On May 31, 2017, the Defendant: (a) operated B Co., Ltd. on Company B; (b) issued two copies of the false tax invoices stating the sum of supply values of KRW 138,409,09,091, as shown in the attached Table (B-1) from that time until June 30, 2017, when the Defendant supplied goods or services equivalent to KRW 2,545,455, to E Co., Ltd., the Defendant issued two copies of the false tax invoices stating the sum of supply values of KRW 45,45,545,545, as stated in the attached Table (B-1).

(2) On September 26, 2017, the Defendant was issued a tax invoice stating the amount of KRW 63,63,636,364, which was supplied with goods or services from F Co., Ltd., but was supplied with KRW 63,636,364, which was falsely stated as “(StateB)B”, “142,00,000,” and “142,000,000.”

B. (1) On February 20, 2017, the Defendant issued 10 copies of the tax invoice as indicated in the “E”, “80,454,54,545 won” and “80,45 won” as well as 10 copies of the tax invoice as indicated in the attached Table (B-2) from December 30, 2017 to December 30, 2017, the Defendant issued 615,956,362 won in total of the value of supply as indicated in the attached Table (B-2).

(2) On January 5, 2017, the Defendant, without being supplied with goods or services at the above office, received a tax invoice of KRW 610,048,591 in total, as shown in the separate sheet of crime (B-3) from August 31, 2017, as well as a tax invoice of KRW 610,048,591 in total, as indicated in the separate sheet of crime (B-3).

Accordingly, the defendant does not supply goods or services, and receives the total value of 1,226,004,953 won.