The punishment of the accused shall be determined by six months of imprisonment.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who operates D, which is a specialized company of precious metal wholesale and retail business, under the building B in Yongsan-gu, Yongsan-gu.

Although the Defendant supplied gold equivalent to KRW 11,400,00 to the purchasing company of Jongno-gu Seoul Metropolitan Government on January 5, 2016, the Defendant did not issue a tax invoice, as shown in the attached crime list from that time to December 27, 2017, even though it provided goods or services equivalent to KRW 2,203,578,00 in total to the precious metal wholesaler, as shown in the attached crime list.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Written accusation from the director of a regional tax office;

1. Application of Acts and subordinate statutes on deposit in cash of an E bank;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the relevant criminal facts;

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

1. Reasons for sentencing under Article 62 (1) of the Criminal Act (including favorable circumstances, etc. among the reasons for sentencing following the suspended sentence);

1. The scope of recommendations on the sentencing criteria [decision of types] the scope of recommendations (decision of types] on the sentencing criteria, the issuance, etc. of false tax invoices, etc. (decision of the recommended area less than three billion won) (decision of the recommended area] the basic area [the scope of recommendations] six months to one year; and

2. Determination of sentence: Imprisonment with prison labor for six months, suspension of execution for two years, and other conditions specified below, such as the age, character and conduct, environment, circumstances of crimes, circumstances after crimes, and all the conditions of sentencing specified in the pleadings of this case shall be determined as the order.

Unfavorable circumstances: Sales of gold for a period close to two years, 2.2 billion won in total of the supply value was not issued and cash transaction was made without issuing the sales tax invoice.

The favorable circumstances: the first offense.

The crime was led to confession.

The mistake is divided.

It seems that part of the collected tax amount has been paid, and the balance has been provided with sufficient collateral, and it will be paid in full.