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

The Defendant is a person who operates a general restaurant in the same place with the trade name, namely, “C,” from 106 and 107, Seocheon-si, Seocheon-si B building No. 106 and “C.”

Nevertheless, the Defendant, from November 10, 2014 to June 30, 2015, sold large volume and alcoholic beverages, etc. cooked to customers at the above place, had a credit card transaction with the name of the Value-Added Tax-Free Business Place. However, the Defendant traded the total amount of KRW 1,005,376,460 with the device of the Value-Added Tax-Free Business Place.

Accordingly, the defendant used the name of other credit card member stores to make credit card transactions.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigation Report (Submission of Data Related to Accusation - Reference Witness D);

1. On-site inspection reports;

1. A written accusation;

1. Details of the last 2 years and 14;

1. Each value-added tax return;

1. Credit card settlement details and each settlement details;

1. The total amount of issuance, such as sales slips of each credit card;

1. Application of the Acts and subordinate statutes governing the classification of non-taxable foodstuffs;

1. Article 70 (3) 3 and Article 19 (5) 3 of the Act on Business of Financial Services Specializing in Granting credits and imposing punishment on criminal facts, and selection of imprisonment;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Determination on the assertion by the defendant and his/her defense counsel under Article 62-2 of the Criminal Code of the Social Service Order

1. The specific accused of the facts charged and his defense counsel do not specify the facts charged because the frequency of crimes is not specified.

However, the crime of this case constitutes a single comprehensive crime, and the crime of this case is specified as the whole time, completion period, method of crime, and total amount of damage is specified in the facts charged.

Therefore, the above argument is without merit (see Supreme Court Decision 92Do1532 delivered on September 14, 1992).

2. The defendant and his defense counsel in the calculation of the transaction amount: The amount of tax-free credit card sales amount of 243,252,314 won is recognized as exempt on a quarterly credit card transaction amount of 2014, but the amount of tax-free credit card sales (856,803.