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

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, who imported young children teaching tools with the trade name “E” in Yeonsu-gu Incheon Metropolitan City D, operated a company that sells them to intermediary wholesalers, did not issue a tax invoice, and did not report sales less than actual sales.

1. No person liable to submit a list of total tax invoices by customer to the Government shall submit a list of total tax invoices by customer to the Government, but shall submit a list of total tax invoices by customer, stating in falsity the supply value of the same amount after failing to issue a tax invoice;

On July 25, 2011, the Defendant filed a report on value-added tax at the Nam-gu Incheon Metropolitan City Tax Office, 548, E in January 201, the Defendant submitted to the person in charge of the list of total sum of supply amounts of KRW 1,429,56,919, total sum of supply amounts of KRW 1,429,56,919, by stating the amount of tax equivalent to KRW 253,68,934, the supply price of young children after selling it, stating that the amount of tax is not calculated on the list of annual tax accounts of the seller, and submitting to the person in charge of the list of total sum of supply amounts of annual tax accounts of the seller, including the sum of supply amounts of KRW 253,68,934, which is recorded in the list of annual tax accounts of the seller from around that time to January 25, 2015.

2. Around July 25, 2011, the Defendant evaded the total of KRW 160,805,620,000,000 from around that time to January 25, 2015, by underreporting E’s value-added tax of KRW 26,239,385, while not issuing a tax invoice, such as paragraph 1, at the above Incheon Incheon Tax Office. From that time, the Defendant evaded the total of KRW 160,805,620, total value-added tax over eight occasions, such as the list of crimes (2) in attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Each police statement made to F and G;

1. The filing of an accusation, a written request for deliberation on a disposition of tax offence, details of the taxation offence and written comments on the processing thereof, and each investigation report (the filing of an accusation electronic account book).