Defendant shall be punished by a fine of KRW 35,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is a person who operates D to sell the PVC pipelines, etc. in Gyeonggi-do, Youngcheon-si.

A person obligated to prepare and issue tax invoices pursuant to tax-related Acts shall issue them.

Nevertheless, the Defendant supplied goods equivalent to KRW 26,982 to E at the above D office around October 7, 2013, but did not issue a tax invoice, etc., even from July 16, 2013 to September 30, 2016, the Defendant supplied goods equivalent to KRW 5,51,414,140 in total from July 16, 2013 to September 30, 2016, and did not issue a tax invoice.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes, such as a survey document and a value-added tax return;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes;

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. The reason for sentencing under Articles 70(1) and 69(2) of the Criminal Act, when the Defendant did not issue a tax invoice, and the period, frequency, and amount of transactions, is reasonable. However, in light of the favorable circumstances such as the recognition of the instant crime and the fact that the Defendant commits the instant crime, and the payment of both the income tax and value added tax, the Defendant’s age, sex, environment, motive and circumstance of the relevant crime, and all other conditions of sentencing, such as the circumstances after the crime, etc., the sentence is determined as ordered.