1. The defendant A shall be punished by imprisonment for eight months;

However, the sentence against the defendant A for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Defendant A is a person who manufactures, sells (ju), or manufactures, manufactures, or sells agricultural machinery at (ju), C, metal and non-metallic products (ju), and substantially operates (ju) D in Daejeon PY G to repair, manufacture, and sell environmental water treatment devices.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

A. (State) On December 15, 2014, the Defendant violated the Punishment of Tax Evaders Act related to B, including the issuance of a false tax invoice stating as if he/she had received a false tax invoice equivalent to KRW 50,000,000 from the supply price, even though he/she had not received the goods or services from (State)B office operated by the Defendant, as shown in the separate sheet 1, from around that time to October 1, 2015, the Defendant issued or received nine copies of the false tax invoice equivalent to KRW 1,567,181,815 of the supply price, without being supplied or being supplied with the goods or services as listed in the separate sheet 1.

B. (State) On December 15, 2014, the Defendant violated the Punishment of Tax Evaders Act relating to C, including the issuance of a false tax invoice, stating as if he/she supplied goods or services to (State B) the supply price of which is equivalent to KRW 550,00,000,00, even though he/she did not supply goods or services to (State B), around that time, from around that time to October 6, 2015, the Defendant issued or received 18 copies of the false tax invoice equivalent to the total amount of KRW 2,337,612,728 of the supply price without supplying or receiving the goods or services as shown in Table 2 of the Crimes List.

(c)

(State) On December 1, 2014, the Defendant violated the Punishment of Tax Evaders Act relating to D is an agro-industrial complex equivalent to KRW 500,00,000 in the supply price, regardless of the fact that he had not supplied goods or services to the D Office (State) operated by the Defendant (State).