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The punishment of the accused shall be determined by six months of imprisonment.
However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The Defendant, from June 10, 201, supplied computers and peripheral devices in the name of Seo-gu, Seo-gu, Gwangju, and 570 “C” from around June 10, 201, intended to evade value added taxes and income taxes by delivering goods to D, which is the unregistered state of business, and not issuing a tax invoice.
1. On March 7, 2014, the Defendant, who was not issued a tax invoice, was installed at the request of D, a person who is a PC et al. and supplied a computer and peripheral devices to the PC and then was remitted KRW 100,000,00 from D, the supply price was 90,90,091 won (amount received: 10,000,000 x 100/1100) in value of the tax invoice, although the tax invoice was not issued and delivered to D, the Defendant did not issue a tax invoice from that time until November 6, 2014, including that the tax invoice was not issued, until November 6, 2014.
2. On March 7, 2014, the Defendant evaded value added tax, as set forth in paragraph (1), supplied computers and peripheral devices to the PC room designated by D, who is a fishery business operator of the PC, and installed them. As such, the Defendant: (a) prepared and kept business income-related books; (b) collected a value-added tax of 10,000,000 won from D; and (c) received transfer by means of the account in the name of his wife E, the Defendant, who is the next account, and did not issue a copy of the tax invoice for the cause of tax evasion, 90,90,09,090,90,909.
The Defendant, as seen above, evaded the value-added tax of KRW 9,090,90,909 by fraud or other unlawful act, such as receiving the money by using the borrowed account, and not preparing and keeping account books, and thereafter, the Defendant evaded the total value-added tax of KRW 107,319,90 by the same method over 32 times from November 6, 2014, as shown in the annexed crime list, from the time to November 6, 2014.
3. The Defendant shall evade the comprehensive income tax.