A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

[Criminal Power] On February 8, 2013, the Defendant was sentenced to two years of imprisonment for fraud, etc. at the Gwangju District Court, and the judgment became final and conclusive on the 18th of the same month.

【Criminal Facts】

D Co., Ltd. is a corporation engaged in construction business, etc. in Yong-Gun E, Youngnam, which has completed business registration under the Value-Added Tax Act (the business registration number F, opening business on September 13, 1996, and closing business on March 23, 201), and the defendant is the actual representative of D.

1. No person who is obliged to prepare and issue a tax invoice under the Punishment of Tax Evaders Act in violation of the Punishment of Tax Evaders Act due to the failure to issue the tax invoice shall issue it;

On January 29, 2010, the Defendant supplied steel materials, etc. equivalent to KRW 260,570,590 of the supply price to Han River Co., Ltd. (business registration number 410-81-93966), a counterpart company, to Han River Co., Ltd. (business registration number 410-81-93966), but did not issue a tax invoice under the name of Byung by issuing a tax invoice in the name of G Co., Ltd. (H)

Accordingly, the Defendant did not issue a tax invoice even though he supplied goods.

2. No person who is required to obtain a tax invoice under the Punishment of Tax Evaders Act due to the violation of the Punishment of Tax Evaders Act by the failure to receive the tax invoice shall obtain the tax invoice in collusion;

On January 27, 2010, the Defendant was supplied with goods, such as white pipes equivalent to KRW 5,233,700, from the J (J) Co., Ltd., the opposite contractual party to the transaction, at the J office located in Y around 27, 2010. However, in collusion with J, the Defendant did not issue a tax invoice in the name of G Co., Ltd. in the name of G Co., Ltd., which did not receive goods or services, by issuing a tax invoice under the name of G Co., Ltd., which did not receive goods or services, from that time to June 4, 2010.