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1. Defendant A shall be punished by imprisonment with prison labor for a year and six months;
except that the sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Criminal facts
Defendant
A, from March 5, 2004 to June 30, 2012, from March 5, 2012, A operated T&A under the name of the Defendant’s wife E, and from November 1, 201 to June 14, 201, T&B, a retail company.
1. Defendant A
A. B (1) On February 29, 2012, the Defendant, who was not issued a tax invoice, did not issue a tax invoice amounting to KRW 153,021,560 in total, even if he/she sold construction materials over 130 times as shown in the attached Table of Crimes (1) by June 30, 2012, including that he/she sold construction materials at the B office located in Gwangju-gu, Seo-gu, Gwangju, and did not issue a tax invoice equivalent to KRW 5,393,00,00 in total, from the supply price of the materials.
(2) On February 29, 2012, the Defendant, who was not issued a tax invoice, did not receive a tax invoice amounting to KRW 1,001,00,00 from Company H, which is a customer, at the B office, from around February 29, 2012, even if having received construction materials equivalent to KRW 1,00,00 from Company H, which is a customer, from around June 30, 2012, and had received construction materials over 117 times as shown in the attached list of crimes, and paid the price, but did not receive a tax invoice amount equivalent to KRW 225,636,960 in total.
(3) The Defendant, from January 1, 201 to December 31, 2011, evaded the total amount of income tax of KRW 312,823,276 by omitting sales equivalent to KRW 1,671,93,918 from the supply price in 201 until May 31, 2012 and failing to file a return on income, on the grounds that the Defendant, while operating B from January 1, 201 to December 31, 201, did not prepare an account book to conceal the sales of goods or services without issuing a tax invoice in order to conceal the sales of goods or services without issuing a tax invoice.
(B) On July 24, 2012, the Defendant did not prepare a book for the purpose of hiding the sales of goods or services without issuing a tax invoice at the B office around July 24, 2012, and did not belong to the account holder’s name.