Defendant

A shall be punished by imprisonment with prison labor for ten months and by imprisonment for six months, respectively.

(2) from the date of this judgment;

Punishment of the crime

Defendant

A On November 6, 2019, the Seoul Northern District Court sentenced two years of suspension of the execution of imprisonment with labor for a violation of the Punishment of Tax Evaders Act by a violation of the Punishment of Tax Evaders Act at the Seoul Northern District Court, and the judgment became final and conclusive on November 14, 2019.

The Defendants practically operated the “D” as a Da-dong retail business entity in Seoan-gu, Seoan-gu, Seoan-gu.

No person who is obligated to obtain a tax invoice pursuant to the Value-Added Tax Act shall be issued a tax invoice in collusion with another person.

Defendants conspired to evade taxes by means of being supplied with scrap metal, etc. and not being issued a tax invoice in the course of operating “D”. On January 2, 2018, Defendants were supplied with scrap metal, etc. equivalent to KRW 67,436,240 from the person in default of name, and did not receive a tax invoice in collusion with the above person in default of name, from that time until March 6, 2018, and did not receive a tax invoice in collusion with the above person in default of name until March 6, 2018.

Accordingly, Defendants did not receive each tax invoice in collusion with the false names.

Summary of Evidence

1. The suspect interrogation protocol of the Defendants as to each court statement E

1. Police suspect interrogation protocol regarding F;

1. The prosecutor's statement concerning G;

1. Answer to a request for cooperation in investigation;

1. A written accusation;

1. Previous records: Application of criminal records, reply reports, investigation reports (a) and Acts and subordinate statutes;

1. Relevant legal provisions and the Defendants’ choice of punishment concerning the facts constituting the crime: Each of the Defendants is subject to punishment under Article 10(2)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 30 of the Criminal Act

1. Defendant A who handles concurrent crimes: The latter part of Article 37 and Article 39 (1) of the Criminal Act;

1. Defendants from among concurrent crimes: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

1. Defendants on probation: Article 62(1) of the Criminal Act.