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

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

Punishment of the crime

The Defendant is a person who, from May 15, 2012, operates the “C” in Seongbuk-gu Seoul Metropolitan Government to the present day, manufactures and sells stringes, strings, and strawings in Seongbuk-gu.

1. No person who is obligated to issue tax invoices pursuant to the added-value-added tax-related Acts shall issue any tax invoices;

Nevertheless, on September 17, 2013, the Defendant supplied goods of KRW 909,09,091 to an enterprise called “D” and did not issue a tax invoice from that time to June 30, 2015. Moreover, the Defendant supplied goods of KRW 226,149,737 to four companies over 119 times in total, as shown in attached Table 1, from that time until June 30, 2015.

2. No person who is obligated to issue a tax invoice pursuant to the added-value-added Tax Act that states the excessive value of the supply shall enter and issue a tax invoice in falsity;

Nevertheless, around October 10, 2013, the Defendant issued a tax invoice stating false amounts of KRW 293,566,818 in total amount of 27 times, as shown in attached Table 2, from that time until June 1, 2015, as if the Defendant supplied the goods of KRW 1,363,636,636 to the “E” company and supplied the goods of KRW 20,000,000, the supply price of KRW 18,636,00,000.

3. No person obligated to prepare and issue a tax invoice under the added-value-added tax-related Acts to submit a sum table of separate tax invoices by customer entering false matters shall submit a sum table of separate tax invoices by customer entering false matters;

Nevertheless, around January 25, 2014, the Defendant reported the second-term value added tax on “C” at the Seongbuk-gu Seoul District Tax Office in 2013 and provided five companies, such as “F,” with total supply value of KRW 13,589,091.