A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice without issuing it or with a false entry.

Nevertheless, from April 20, 2015 to November 24, 2015, the Defendant supplied the owner C with construction services equivalent to the supply price of KRW 609,090,909, and did not issue a tax invoice from May 30, 2018, with respect to the newly constructed construction of multi-family houses in the Jung-gu Daejeon-gu, Daejeon-gu, Daejeon-gu, to the owner C, and did not supply the construction services equivalent to the total supply price of KRW 3,02,00,000 for five times in total as shown in the list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. The application of Acts and subordinate statutes to an accusation, a written investigation completion report by an individual business operator, a supplementary protocol, etc., and a report on completion of criminal investigation related to

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) of the same Act (Amended by Act No. 16108, Dec. 31, 2018);

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (aggravating concurrent crimes with the punishment specified in the crime of violating the Punishment of Tax Evaders Act in the sequence 3 of the list of crimes with the largest penalty);

1. The reason for sentencing under Article 62 (1) of the Criminal Act (hereinafter referred to as the "justifiable circumstances") of the suspended sentence;

1. Scope of punishment by law: Imprisonment with prison labor for not more than one year and six months;

2. Circumstances unfavorable to the defendant in determining a sentence: The scale of a transaction without a tax invoice by the defendant exceeds three billion won;

The Defendant did not pay the value-added tax and the comprehensive income tax on the transaction of supplying construction services without filing a tax invoice without filing a business registration.

Circumstances favorable to the defendant: Value-added taxes and comprehensive income taxes that the defendant did not pay by supplying construction services without issuing a tax invoice shall be instituted after the prosecution of this case.