However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

The Defendant is the representative of “C”, a wholesale and retail business in Daegu-gu B.

1. On January 3, 2014, the Defendant, who was not issued a tax invoice, did not issue a tax invoice equivalent to KRW 1,039,39,390,090 from that time until December 27, 2016, even though C supplied goods or services equivalent to KRW 99,321,00 to D’s supply price, in supplying goods or services under the provisions of value added tax, and did not issue a tax invoice equivalent to KRW 1,039,390,090, as in the attached list of crimes (1).

2. On January 8, 2014, when receiving goods and services under the Value-Added Tax Act from the above C Office, the Defendant did not receive a tax invoice even if having received goods and services equivalent to KRW 5,273,455 from the “E”, which is a trade entity, from the supply price of the goods and services. From that time, the Defendant did not receive a tax invoice equivalent to KRW 205,99,736 from that time until December 24, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. A value-added tax return, etc. for general taxable persons;

1. Details of omitted sales, etc.;

1. A copy of a notification;

1. Application of Acts and subordinate statutes to investigation reports (a list of entry into and departure from a transaction account);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (a point where tax invoices are not issued), Article 10 (2) 1 of the Punishment of Tax Evaders Act (a point where tax invoices are not received) of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The grounds for sentencing under Article 62(1) of the Criminal Act of the suspended sentence are relatively larger in that the Defendant’s total amount of the invoice of tax that the Defendant has not issued or received and the value of the tax that he has not received is heavy, and this is detrimental to the establishment of the citizens’ sound awareness of tax payment by evading the duty of tax payment, which is the constitutional obligation to be observed by all citizens.