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

On June 5, 2014, the Defendant registered a business operator with the trade name "C" in Seoul Jung-gu, Seoul, 1506 Dong 503, and registered a business operator with respect to construction business by the end of December 2016.

1. No person obligated to prepare and issue tax invoices pursuant to the Value-Added Tax Act shall be allowed to issue tax invoices;

The Defendant, at the office of “C” around January 6, 2014, provided D’s service of KRW 10,000,000 in the supply price to D’ companies, did not issue a tax invoice.

The Defendant, as well as this, supplied goods and services of KRW 1,012,884,478 on a total of 86 occasions, such as attached Table 1, from that to December 29, 2015, 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 a tax invoice fixed in duplicate;

Even if the Defendant was provided with a station for construction works of 2,001,000 won in the office of “C” around April 3, 2014, the Defendant did not receive a tax invoice in collusion with the representative F, and did not receive a tax invoice.

Even if the Defendant was supplied goods or services of KRW 367,362,680 in total over 68 times as shown in attached Table 2 from that time to December 15, 2015, the Defendant did not receive a tax invoice in collusion with the purchaser business representative.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigation and conclusion of trade order and the application of Acts and subordinate statutes;

1. Article 10 (1) 1 and (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. Article 62 (1) of the Criminal Act on the suspended execution;

1. Recognition of errors in the determination of punishment under Article 62-2 of the Criminal Act of the community service order;

There is three fines.

Without being aware of the relevant laws and regulations, the company is operating alone.