A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for three years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant engaged in the wholesale business of precious metal (gold processed products) under the trade name of “D” in the first floor of Jongno-gu Seoul Metropolitan Government building 30.

1. On January 25, 2016, the Defendant received 79,45,005 won from July 1, 2015 to December 31, 2015, out of sales of precious metals, etc., to the bank account of E, a next account account, and filed a false report of tax evasion regarding the said sales in a manner that does not issue a tax invoice, and received 7,945,50 won from January 26, 2016 to 7, 207, 207, 208, 207, 207, 207, 207, 208, 300 won from the date of filing the final return of value added tax; 35,00 won from the date of filing the final return of value added tax; 35,000 won from the date of filing the final return of value added tax; 35,000 won from the date of filing the comprehensive tax invoice to June 1, 2017.

As a result, the defendant used a borrowed account through fraud or other illegal acts, and failed to issue a tax invoice, thereby concealing 320,329,137 won in total of value tax and general income tax by concealing profits.

2. No person who is obligated to prepare and deliver tax invoices pursuant to the provisions of the Value-Added Tax Act on the issue of tax invoices shall deliver or deliver them by entering false matters therein;

The Defendant, at the foregoing D office around January 2, 2015, sold goods, such as precious metals, to F, and received the price equivalent to KRW 645,455,00, and did not deliver a tax invoice to F, as well as attached Table 2 from that time until June 30, 2017.