A defendant shall be punished by imprisonment for one year.

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 D with pharmaceutical wholesale and retail business from June 25, 2009 to January 11, 2015.

1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue such tax invoice;

The Defendant, around July 31, 2011, supplied D offices with quasi-drugs equivalent to KRW 90,909 to E Pharmacy, but did not issue a tax invoice.

In addition, from that time until June 30, 2015, the Defendant did not issue a tax invoice equivalent to KRW 528,777,327, total supply value of 1,685 times in total, as shown in the attached Table 1, in the same manner.

2. No person who is obligated to obtain a tax invoice under the Value-Added Tax Act shall be issued a tax invoice in collusion;

The Defendant, at the D office around July 31, 2011, did not issue a tax invoice even though D had supplied non-pharmaceuticals, such as the 1,363,636 Won from the new Korea (State).

In addition, the Defendant did not issue a tax invoice amounting to KRW 304,535,543 in total on 164 occasions, as shown in the attached Table 2, from that time until June 30, 2015, in the same manner.

3. On July 25, 2011, the Defendant submitted a false list of buyer by buyer by buyer by access to the National Tax Service’s home office in Gwangju-gu, Gwangju-gu, and filed a final return of value added tax for the first year of 2011 by accessing the National Tax Service’s home office from the computers located therein. The fact is that, even though the Defendant supplied non-pharmaceuticals to the Customer, such as a sloping paper equivalent to the total value of KRW 473,073,493, the total value of supply to the Customer, the Defendant shall prepare a false list of buyer by buyer by buyer, stating as if he supplied non-pharmaceuticals, such as a sloping paper equivalent