A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

[criminal power] On January 16, 2014, the Defendant was sentenced to one year of suspension of the execution of six months of imprisonment for the violation of the Punishment of Tax Evaders Act by the Incheon District Court, and the judgment became final and conclusive on January 24, 2014.

【Criminal Facts】

1. On July 3, 2012, the Defendant was issued a tax invoice under the Value-Added Tax Act stating that “A was supplied with goods or services from D”, “B”, “D”, “C”, “14,248,400 won” as of the date of issuance, although the Defendant, who served as the representative of the closed wholesale and retail Chain C, was not supplied with goods or services from D.

The Defendant, including this, received each amount of KRW 1,941,01,170 under the Value-Added Tax Act without being supplied with goods or services over 15 times in total as shown in the attached list of crimes (2).

2. On July 3, 2012, the Defendant issued a tax invoice under the Value-Added Tax Act stating the date of issuance “C, July 3, 2012,” “C,” “Person Co., Ltd,” “Person Co., Ltd.”, “145,196,100 won” on the following grounds:

The Defendant, including this, provided goods or services 15 times in total as shown in the attached list of crimes (1) and provided each tax invoice under the Value-Added Tax Act, with the total amount of KRW 1,947,185,140.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of each former table, each tax invoice, and each electronic tax invoice;

1. Previous records of judgment: Application of inquiries, such as criminal records, investigation reports (the previous records of a suspect and reports on attachment to judgment);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. The former part of Article 37 of the Criminal Code and Article 38 of the Criminal Code among concurrent crimes.