A defendant shall be punished by imprisonment for not less than five months.

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

Punishment of the crime

Around October 2012, the Defendant: “2015 Highest 973,” registered a construction-related entity with the Defendant’s representative as the D office operated by the Defendant C, which brokers the transaction of non-material construction materials distributed without the tax invoice, and conspired to operate the “large Carbon Company” under the name of the said registered entity to operate the transaction of non-material construction materials C and E without paying taxes, such as the value added tax on sales, after issuing the tax invoice in the name of the said registered entity.

Accordingly, on November 5, 2012, the Defendant registered a business operator with the Pyeongtaek Tax Office on “G” and filed a tax return by collecting tax invoices received from “G”, and the Defendant managed the G business account opened in the name of the Defendant, and the Defendant purchased and sold non-data construction, and issued tax invoices to the customer’s name, and C took charge of distributing the amount of tax-free construction funds and added value-added tax.

On July 25, 2013, the Defendant submitted a list of accounts for separate accounts for each seller, including H, in collusion with C and E, stating the total supply value of 2,202,626,600 won, as in the list of crimes in the attached Form, as if he/she sold construction materials of KRW 2,202,626,60 in total, as shown in the list of crimes in the attached Table, while filing a list of accounts for separate accounts for each seller, stating as if he/she sold construction materials of KRW 37 from January 1, 2013.

Summary of Evidence

1. Each legal statement of the defendant and C

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A protocol of suspect interrogation of each police officer in relation to C and E;

1. Each accusation;

1. Each report on investigation;

1. Application of Acts and subordinate statutes on tax invoices;

1. Article 10 (1) 2 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, and selection of imprisonment with prison labor for the crime;

1. Article 37 of the Aggravation of Concurrent Crimes Act.