Defendant

The punishment against A shall be 6 months, and the punishment against the defendant limited liability company B shall be 10 million won, respectively.

Punishment of the crime

1. Defendant A, from January 201, to the present day, has been practically operating the said company as the representative director of the limited company B in North Korea-gun E.

A. On December 2, 2011, the Defendant violated the Punishment of Tax Evaders Act, which did not issue a tax invoice, committed the construction work for the extension of the apartment house from 770 residents of the apartment house located in the North Gun, Gun, Gun, and Gun, the company with F limited liability, at the request of 1.2 million won in the apartment house (23 square, 1.2 million won in the apartment house, and 33 square, in the case of 1.4 million won in the apartment house) and agreed to do so.

From around that time to May 2012, the Defendant: (a) performed the construction work for the said apartment unit of 770 households; (b) received KRW 775,897,910 from the occupants to the post office account in the name of the company H with limited liability; and (c) received the said KRW 775,897,910 from the occupants to October 23, 2012 from July 9, 2012 to the said bank account in the name of the said company B for a total of six times.

Although the Defendant supplied services equivalent to KRW 775,897,910 to 770 residents of the apartment complex, the Defendant did not issue a tax invoice under the Value-Added Tax Act.

B. The Defendant in violation of the Punishment of Tax Evaders Act, while operating the Company B, did not issue a tax invoice even if he received KRW 775,897,910 from the aforementioned occupant, as described in paragraph 1(a), while operating the Company B from the end of December, 2011 to May 2, 2012, by allowing 770 residents of the G apartment house located in the former North Gun, Gung in the city of North Korea to perform construction works to expand the entire apartment house, and received KRW 775,897,910 from the aforementioned occupant, as described in paragraph 1(a), and did not intentionally create a account book capable of identifying this part of the sales.

1) On July 26, 2012, when the Defendant reported the value-added tax for Company B at the 1st period of time in 2012 at the Dong-Eup's office located in one-lane, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, one-way, and the sales amount are value added to the sales amount omitted by fraudulent or other unlawful acts.