Defendants shall be punished by imprisonment for one year.

However, each of the above defendants is against the defendants for two years from the date this judgment became final and conclusive.

Punishment of the crime

Defendants are mother-and-child, and co-representatives of “F” in the Daegu-gu Do retail chain.

Even if the Defendants sold a household, they deleted the electronic book-keeping record as of the end of each month after receiving the sales price from an employee’s borrowed account, etc., without issuing the sales tax invoice, and omitted sales and purchase by means of fraud and other unlawful methods, which did not issue the purchase tax invoice even if they purchase a household from a household manufacturing factory, with the intent to evade the F’s value-added tax and the Defendants’ integrated income tax.

1. The Defendants’ co-principal

A. On July 25, 2009, Defendants: (a) conspired to evade value-added tax; (b) filed a final return on the value-added tax for the first quarter of January 2009 at the Seogu Tax Office located in the two Dongs of Daegu, Seogu, Daegu; and (c) filed a final return on the

1.2. Not issuing a sales tax invoice for the relevant transaction after selling furniture equivalent to KRW 1,173,000 to G from that time;

6. The sum of value-added tax on the omitted sales amount of KRW 51,208,149 was evaded by filing a report on the omission of the total sales amount of KRW 512,081,502 between 30.30 and the same day after the same day, and the sum of value-added tax on the omitted sales amount of KRW 51,208,149 was evaded by the same method as indicated in the attached crime list (1) in the same manner as indicated in the attached crime list (1).

(b) (Sales) No person liable to prepare and issue a tax invoice under the Value-Added Tax Act and any person liable to submit a tax invoice to the Government shall be issued;

Nevertheless, on January 2, 2009, the Defendants conspired to sell the households equivalent to KRW 1,743,000 to G from the above F to G on January 2, 2009, but did not issue a tax invoice for the relevant transaction from that time.

6. Until 30.09