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 is a person who actually operates a business entity called "E" in the Nam-gu Incheon Metropolitan City D apartment A Dong 403.

No person who is obligated to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts shall issue tax invoices without issuing them or with false entries, and no person obligated to receive tax invoices pursuant to the added-value-Added Tax Act shall be issued with no tax invoices issued or with false entries.

1. The Defendant, on January 6, 2012, did not issue a tax invoice of KRW 516,910,272 in total for 15 times, as shown in the [Attachment] List of Crimes, from December 26, 2014 to December 26, 2014, even though he/she supplied goods or services of KRW 90,000 in the supply price of KRW 50,00 in E, “E,” and from that time, he/she did not issue a tax invoice of KRW 516,910,272 in total.

2. The Defendant, on January 5, 2012, did not receive a tax invoice of KRW 1,406,296,906 in total for 328 times as shown in the attached Table of Crimes (2) from the day of December 27, 2014, including that he/she did not receive a tax invoice, even though he/she was supplied goods or services of KRW 2,727,273 from the E “E” in this context, and that he/she did not receive a tax invoice of KRW 1,406,296 in total for 328 times as listed in the attached Table of Crimes (2).

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation or a written accusation;

1. Application of Acts and subordinate statutes of investigation termination report;

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 the tax invoices, the selection of imprisonment with prison labor), and Article 20 (2) 1 of the Punishment of Tax Evaders Act (the receipt of the tax invoices, the selection of imprisonment with prison labor) concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62(1) of the Criminal Code of the Suspension of Execution (the defendant reflects himself and recognizes all of the crimes in this case).