A defendant shall be punished by imprisonment with prison labor for four 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 the representative director C of a solar power plant construction, solar batteries and other power plant manufacturing company in Gwangju Northern-gu B Adong-gu.

1. On April 2013, the Defendant violated the duty to issue a tax invoice entered into a contract equivalent to KRW 720,000,000 for the construction works of solar power plants in the solar power plant between D Co., Ltd. and Gohap-gun, Chungcheongnam-gun, and one parcel of land, and completed the construction work on June 28, 2013, and issued the said D’s representative director F with a tax invoice of KRW 654,545,45,454, excluding value added tax, despite having to do so.

2. On June 28, 2013, the Defendant issued a false tax invoice at the above C office, and even though C did not have received services or goods from Taeddong Co., Ltd., the Defendant submitted a false tax invoice by means of preparation and computer input at the National Tax Service Homebook website as if the Defendant received construction work stations equivalent to KRW 363,636,364 from the above Company, although it did not have received services or goods from Taeddong Co., Ltd.

3. No person who deserts a tide cell shall evade taxes by fraud or other improper means;

Nevertheless, on July 25, 2013, the Defendant, by accessing the said C office, entered the National Tax Service Home Tech site in the final return of value added tax for C in January 2013, 201, omitted KRW 654,54,454 of the sales amount under the said Section 1, and falsely stated KRW 363,636,364 of the purchase amount under the said Section 2.

Accordingly, the Defendant evaded the tax of value-added tax of KRW 29,090,909 and corporate tax of KRW 45,306,424 corresponding to the difference between the sales and the purchase amount.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the police accused;

1. Statement protocol with respect to G of the police;

1. The application of the statute of the accusation, the conclusion report of investigation, the electronic tax invoice, the additional value-added return by customer, the list of tax invoices by customer, and the standard construction contract (Evidence Nos. 2, 3, 6, 7, 8, 9 of evidence Nos. 2, 3, 6, 7, 8, and 9).