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

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

Punishment of the crime

The Defendant, from February 11, 2014 to November 10, 2016, was engaged in scrap iron and waste goods retail business with the trade name “C” from Yangsan City to Yangsan City.

1. No person who is obligated to prepare and issue a tax invoice under the Value-Added Tax Act shall issue such tax invoice;

Nevertheless, the Defendant supplied “E” operated by D from March 27, 2014 to August 31, 2015 at the above “C” office, as shown in Appendix I, with goods or services equivalent to KRW 109,480,000 in total, on a total of 82 occasions as shown in Appendix I, and issued only ten tax invoices equivalent to KRW 31,150,00 in total, for the period of 2014 and 31,150,000 in total, and did not issue tax invoices equivalent to KRW 72,00 in total, during the said period.

2. From July 25, 2014 to December 26, 2016, the Defendant submitted a false list of total tax invoice by entering the final return of value-added tax amounting to KRW 1.35,80,000, as shown in the attached Table II, as if he/she supplied goods or services equivalent to KRW 30,444,455 to F, even though he/she supplied goods or services equivalent to KRW 30,455, the Defendant submitted a false list of total tax invoice by entering the false list of total supply values of KRW 497,878,750, as shown in the attached Table II from that time to December 26, 2016.

Summary of Evidence

1. Defendant's legal statement;

1. Each report on investigation;

1. Written accusation of the director of the tax office and the director of the tax office in the mass production;

1. Supplementary protocol and report on completion of investigation of value-added tax;

1. C Details of transactions;

1. A final return on value-added tax by each general taxable person and a buyer by buyer;

1. The details of the account transactions between the defendant, the Nonghyup Bank and the community credit cooperatives, and C;