A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

From June 201 to October 2013, the Defendant served as the chief of the direct sales team of M Co., Ltd. (hereinafter “M”) located in the Jung-gu Seoul Metropolitan Government (hereinafter “M”)’s direct sales team.

1. On July 9, 2012, the Defendant issued a false tax invoice as if he/she supplied N with goods or services equivalent to KRW 871,595,45 to N, although the fact was not that he/she supplied goods or services to N (hereinafter “N”).

From around that time to August 30, 2013, the Defendant issued a false tax invoice amounting to KRW 9972,909,465 in total for 18 times for profit-making purposes, as shown in the first list of crimes committed below.

(2) On July 9, 2012, 207.38 G 20.38 G 1.36 G 2.36G 2, 201.37 G 2, 201.37 G 2, 205 G 2, 30.37 G 2, 201.37 G 2, 208 G 2, 364.10, 36.37 G 2, 207.38 G 10, 205 on October 13, 2012 (hereinafter referred to as "2, 36.4 G 1, 208; 450, 006. 450, 50, 2007)

2. The Defendant received a false tax invoice on July 31, 2012, without having received goods or services from the MH (hereinafter “AH”), the Defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 642,142,00 from AH.

From around that time to July 31, 2014, the Defendant stated in the indictment of KRW 1190,50,886,382 in total 31 times for profit-making purposes as follows: “190,314,382 won” in the indictment of KRW 1199,314,382 is a clerical error.

See note 4). A reasonable amount of tax invoice was issued.

The value of supply on the date of issuance (won).