A defendant shall be punished by imprisonment for one year.

except that 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

1. [2013 Highest 6603] The Defendant is a person registered as a business operator under the trade name “D” in Daegu-gu Dong-gu C, and engages in a sales business of high-speed mobile phones.

Any person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice for the fact that he/she has supplied goods or services.

Nevertheless, in the first quarter of 2011, the Defendant did not issue a tax invoice under the Value-Added Tax Act even when supplying the Defendant’s medium-sized mobile phone sales customer E with heavy portable phone amounting to KRW 383,868,198, and did not supply goods equivalent to KRW 5,286,953,072 to the customer from January 1, 201 to June 30, 201, as shown in the attached crime List (1).

(b) A person liable to be issued a tax invoice under the Value-Added Tax Act shall be issued a tax invoice for the fact that he/she is supplied with goods or services;

Nevertheless, in the first quarter of 2011, the Defendant was supplied goods equivalent to KRW 4,812,363 from the Defendant’s intermediate mobile phone sales customer F, but did not receive a tax invoice under the Value-Added Tax Act. Moreover, the Defendant did not issue a tax invoice even after being supplied goods equivalent to KRW 688,120,165 from January 1, 201 to June 30, 201, such as the list of crimes (2).

2. [Attachment 2014 Highest 1398]

A. On June 26, 2013, the Defendant against the Victim Capital Co., Ltd.: (a) around 2013, at H, the Defendant was working for the Defendant in Daegu Northern-gu, Daegu-gu; (b) the fact is liable for a debt equivalent to KRW 100 million; and (c) even if the Defendant borrowed money from the Victim Capital Co., Ltd. due to the absence of any particular property, there is no intention or method to repay the money; (d) notwithstanding that there is no intention or method to repay the money, the Defendant’s fraud at an annual interest rate of KRW 24.9% for 30,000,000 for 36 months from