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

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

Punishment of the crime

The Defendant is a person who actually operated “C”, a company that engages in wholesale and retail business of building materials, from July 1, 2012 to December 31, 2016.

No person who is required to issue a tax invoice under the Value-Added Tax Act, nor a person entitled to receive a tax invoice shall issue a tax invoice or issue a tax invoice.

1. Non-issuance of tax invoices;

A. On April 13, 2014, the Defendant supplied goods, such as building materials, etc. equivalent to KRW 533,455 to E, a business partner, at the office of the above “C” office, and did not issue a tax invoice from that time until March 31, 2016, the Defendant supplied goods equivalent to KRW 1,460,08,480, total value of supply over 768 times, as shown in attached Table 1, as shown in attached Table 1.

B. From January 25, 2016 to December 15, 2016, the Defendant supplied goods equivalent to the supply price of KRW 536,364 to G, who is a business partner, at the office of “C” around February 11, 2016, and did not issue a tax invoice even after supplying goods, such as building materials, etc. equivalent to the supply price of KRW 536,364, and did not issue each tax invoice, even from January 25, 2016 to December 15, 2016.

C. On April 15, 2014, the Defendant did not supply goods, such as construction materials, equivalent to the supply price of 563,636 won, at the office of the above “C” and did not issue a tax invoice from that time until December 30, 2016, from that time to December 30, 2016, with the supply price of 1,912,928,685 won in total, as shown in the attached Table 3.

2. Non-payment of tax invoices;

A. The Defendant committed a crime using the name of D with the Defendant’s account around April 16, 2014.