A defendant shall be punished by imprisonment for not more than ten months.

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.

Punishment of the crime

The defendant is the operator of the "C" of the artificial park enterprise located in Busan Seo-gu B.

1. On March 21, 2015, the Defendant, who was not issued a tax invoice, supplied interior services to D and did not issue tax invoices for the purpose of supplying interior services to D, and did not supply interior services in an amount equivalent to KRW 1,009,892,50 for 125 times during the period from around that time to December 20, 2016, and did not issue tax invoices under the Value-Added Tax Act.

2. The Defendant, from February 2013 to March 11, 2015, did not supply a tax invoice even when he operated a manology construction company without business registration, and did not issue a tax invoice. The payment was deposited into the Busan Bank account (F) in the name of the Defendant’s living together, and did not prepare books.

In addition, the Defendant did not issue a tax invoice even after he registered as a business operator with the trade name C on March 12, 2015, but received the amount from the account in the name of Busan Bank account (F), a female living together with the Defendant, and did not prepare the account book.

Accordingly, the Defendant, by fraud or other unlawful act, evaded the value-added tax of KRW 8,01,181,181 on July 25, 2013 as well as the total value-added tax of KRW 341,598,906 on a total, as shown in the second list of crimes in attached Form 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Records of examinations of suspected crimes against E;

1. A report on the investigation and the completion of investigation by individual business operators;

1. A written accusation;

1. Application of Acts and subordinate statutes on compiled of deposits by each depositor, details of account transactions in the name of A, and details of account withdrawal in the name of E;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (a point where tax invoices are not issued), the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act (a point where additional value-added comprehensive income tax is evaded) and the choice of imprisonment with prison labor, respectively;

1. Aggravation concurrent crimes;