A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

[criminal record] On October 20, 2016, the Defendant was sentenced to a suspended sentence of two years on October 28, 2016 to the crime of violation of the Punishment of Tax Evaders Act at the Suwon Flag, and the judgment was finalized on October 28, 2016.

[Criminal facts] On March 30, 2012, the Defendant: (a) established and substantially operated a human resources contracting business in Osan City D as its main business; and (b) closed the business on December 11, 2014.

1. No person who receives false tax invoices shall supply or receive any goods or services under the added-value-added tax-related Acts, or may issue or receive any tax invoice if they are not supplied with such goods or services;

Nevertheless, around July 17, 2012, the Defendant was issued seven copies of the tax invoice equivalent to KRW 1,521,573,957 in total, as shown in the separate crime list, as if he received a false tax invoice of KRW 7,630,000 as if he received a false tax invoice of KRW 7,630,00 from Korea Light PP as if he had not received goods or services from Korea Light PP, and from around that time to January 9, 2013, the Defendant received seven copies of the total amount of the supplied value, as if he had not received the goods or services as listed in the separate crime list.

2. Tax evasion;

A. On January 25, 2013, the Defendant evaded KRW 151,837,622 of the value-added tax by stating the details of receipt of false tax invoices equivalent to KRW 1,521,57,957, as described in paragraph (1), at the Dongwon Tax Office located in Young-gu, Young-gu, Young-si, Young-gu, 13, 201, when filing a final tax return on value-added tax for the second time in 2012.

B. On April 1, 2013, the Defendant evaded corporate tax of KRW 39,615,597 on KRW 465,434,098, by reflecting the difference between the supply amount of false tax invoice issued as if the goods or services were supplied as if the goods or services were not supplied, in the absence of the fact that the Defendant had received the actual goods or services, upon filing a corporate tax return with the tax office for the business year of 2012.

Summary of Evidence

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