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

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

Punishment of the crime

The Defendant is a person who operated “C” from January 11, 2016 to September 30, 2017, as a non-ferrous wholesale business entity located in Kimhae-si B.

No person who is obligated to receive a tax invoice pursuant to the added-value-added tax-related Acts shall be issued a tax invoice by designating it as a tax invoice.

Nevertheless, even if the Defendant was supplied with non-ferrouss equivalent to KRW 4,016 g, a total sum of KRW 21,070,000 from the person who was not loaded with a vehicle number D around January 10, 2017, the Defendant conspired with the above non-indicteds and did not receive tax invoices and issued tax invoices. From around that time to June 30, 2017, the standard for the actual payment amount including the value added value of KRW 14,126,029,00 in total over 1052 times from that time until June 30, 2017. The aggregate amount of the supply standard for which no value added taxes are included is 12,841,84,545 won in total, and 2,424,46 g, and 446 kg, and did not receive tax invoices in collusion with the above non-indicteds.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A copy of an accusation or sign;

1. Application of Acts and subordinate statutes to a investigation report (Submission Report, etc. of Purchase Details, etc. of Cless Data);

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspension of execution (see, e.g., reflective points and primary charges);