A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is a person who operates a wholesale and retail business operator C in Kimhae-si, Kim Jong-si.

No person who is obligated to receive a tax invoice pursuant to the added-value-added tax-related Acts shall be issued a tax invoice by designating it as a tax invoice.

Nevertheless, even though the Defendant was supplied with 8,316,60 g from D on July 2, 2015, the Defendant did not receive tax invoices in collusion with D’s name and in the conspiracy with D’s operator, and did not receive tax invoices from July 2, 2015 to July 23, 2015, as indicated in the attached list of crimes, even after being supplied with 272,379 g of the total amount of KRW 1,787,353,70 for 64 times as shown in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

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

1. Accusations, reports on completion of value-added tax investigations, and reports on scheduled completion of investigation into trade order;

1. Application of Acts and subordinate statutes, such as a detailed statement of passbook transactions, a general taxable person's value-added tax return, a detailed statement of purchase and transaction, a written confirmation of transaction details, customer card, and a delivery certificate

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The reason for sentencing under Article 62(1) of the Criminal Act under Article 62(1) of the suspended sentence is that the criminal defendant trading a large quantity of metals and failure to receive a tax invoice and thus disturbs tax order, and thus, the crime does not be mitigated: Provided, That the execution of a sentence shall be suspended in consideration of the fact that the criminal defendant has no same criminal record and

b. Determination of punishment as ordered by comprehensively taking account of the Defendant’s age, sexual conduct, family environment, motive and circumstance of the commission of the commission of the commission of the commission of the commission of the commission of the commission of the commission of the commission of the commission of the commission of the commission of the commission of