The execution of a sentence shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant, from January 10, 206 to March 31, 2016, operated C Co., Ltd. (hereinafter “C”) established for the purpose of telecommunications sales business, etc. in Dongdaemun-gu Seoul (hereinafter “C”).

1. No person obligated to prepare and issue tax invoices pursuant to the Value-Added Tax Act shall issue them unless he/she issues tax invoices or make false entries therein;

The Defendant supplied goods of KRW 8,181,818 at the office around May 22, 2013, to Trank Co., Ltd., and did not issue a tax invoice, even if it supplied goods of KRW 8,181,818.

The Defendant, as well as this, supplied 810,115,453 won goods, total supply value of which is 810,115,453 won, over a total of 148 times, such as attached Table 1, from that to January 4, 2014, did not issue a tax invoice.

2. No person who is obligated to receive tax invoices pursuant to the Value-Added Tax Act shall be issued with tax invoices that are not issued with tax invoices, or receive tax invoices containing false entries, by designating them throughout the tax invoices;

The Defendant, at the office around May 20, 2013, received goods of the amount of KRW 6,340,90 from D, and did not receive a tax invoice in collusion with F, which is the actual business owner D, even though he received goods of KRW 6,340,90 from D.

The Defendant, as well as this, conspired with F, from March 10, 2014 to March 10, 2014, did not receive a tax invoice, even though the Defendant was supplied goods of the total amount of KRW 765,798,181 on a total of 167 occasions.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Application of Acts and subordinate statutes of police statement protocol (including F) to E;

1. Article 10 (1), 1, and 2 (2) 1 of the Punishment of Tax Evaders Act concerning the 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. Recognition of errors in the determination of punishment under Article 62 (1) of the Criminal Act;

No. 4 years of a fine.

all relevant taxes are paid.