A Imprisonment with prison labor of one year and six months and fine of thirty million won, and Defendant B shall be punished by a fine of fifty million won.

Defendant

A is a person who has been engaged in the manufacture and sale of heating system in the trade name of corporation B from the Suwon-gu, Suwon-si C and the third floor on October 16, 2014.

The Defendant, while operating the above corporation B, intended to evade taxes, such as value-added tax and corporate tax, by selling heating supplies, etc. to the other party and receiving two accounts in the name of D, which is the price, and not issuing a tax invoice.

1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;

Nevertheless, the Defendant, around February 2, 2015, supplied heating goods equivalent to KRW 172,727,00 to E (F) at the above corporation B office, but did not issue a tax invoice from that time to December 8, 2018, and did not issue a tax invoice of KRW 2,111,171,287, in total, 772, as in the list of crimes, from that time until December 8, 2018.

2. Evasion of taxes;

A. The Defendant evaded tax evasion in 2015 (e.g., evasion of corporate tax for 2014 and value-added tax for 1 year 2015) by means of unlawful means, such as deposit of heating supplies, etc. in the G account (H) and I Bank account in the name of the said D from October 16, 2014 to June 30, 2015; and failure to issue a tax invoice to enter such fact in the account for reporting sales in the account book for reporting sales at the tax office in the year 2015, by omitting KRW 14,893,053 from the tax base, thereby evading value-added tax for 2015 to 14,893,805 won; and evading corporate tax for 2014,4369,455 won in the corporate tax year 2014.

B. The Defendant’s evasion of tax in 2016 (e.g., the second period of 2015, the first period of 2016, and the corporate tax in 2015) is a heating product in operation of the said stock company B from January 1, 2015 to June 30, 2016.