A defendant shall be punished by imprisonment for not more than ten months.

Criminal facts

The defendant is a person who runs a business of manufacturing and selling blades for the roof of a farm household in Gyeongbuk-gun D.

1. Any person who has supplied goods or services under the Value-Added Tax Act shall issue a tax invoice;

Nevertheless, the Defendant supplied goods or services equivalent to KRW 2,90,000 in total to G (E) on January 2, 2009, and did not issue a tax invoice under the Value-Added Tax Act, as shown in the list of the omitted sales from January 2, 2009 to December 31, 201, and supplied goods or services equivalent to KRW 13,424,262,037, respectively, to E (E) from January 2, 2009 to December 31, 201, and did not issue a tax invoice.

2. Any person who is supplied with goods or services under the Value-Added Tax Act shall be issued a tax invoice;

Nevertheless, even though the Defendant was supplied with goods equivalent to KRW 64,10,000 from H on August 21, 2009, the Defendant did not issue a tax invoice under the Value-Added Tax Act. Moreover, the Defendant did not issue a tax invoice even if he was provided with goods equivalent to KRW 10,079,53,687 from January 1, 2009 to December 31, 201, as shown in the daily table of the amount of omission for purchase.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A written accusation;

1. The omission details of sales, omission details of each purchase, current status of sales by company, details of original purchase and sale, and application of Acts and subordinate statutes of the commissioner of each business party;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10 (2) 1 of the Punishment of Tax Evaders Act (the receipt of tax invoices), and the selection of imprisonment with labor for each case;

1. The reasons for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act among concurrent offenders are the scale of the tax invoices not issued and not received by the defendant.