A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

1. No person liable to prepare and issue a tax invoice pursuant to the Value-Added Tax Act on the portion not issued shall issue such tax invoice;

Nevertheless, the Defendant, at around July 11, 2011, supplied scrap metal equivalent to KRW 7,085,00 in supply value to D (business number EF) and G (business number H HFF) at the C office of the Defendant’s operation located in Daegu North-gu, Daegu-gu., the Defendant failed to prepare and issue a tax invoice for 36 times in total, as shown in the attached list of crimes (1), including the failure to prepare and issue a tax invoice, even though the Defendant supplied scrap metal equivalent to KRW 938,073,780 for 36 times in total as shown in the attached list of crimes.

2. No tax invoice shall be issued in collusion with the persons liable to issue tax invoices under the Value-Added Tax Act on the portion not received by the tax invoice and the persons liable to submit a list of total tax invoices to the Government;

Nevertheless, even though the Defendant was supplied with scrap metal equivalent to KRW 7,464,80 with I at the above C office on July 29, 2011, the Defendant did not obtain a tax invoice in collusion with I and did not receive a tax invoice in collusion with I, as shown in the attached Table of Crimes (2), even though he was provided with scrap metal equivalent to KRW 880,117,840 in total with the representatives of 21 companies, such as the attached Table of Crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. Each certification of the F;

1. A criminal investigation report (Attachment to decisions against the other party to the transaction);

1. Application of Acts and subordinate statutes to a charge, a report on the completion of investigation into an additional tax portion, a transaction certificate, and each specification of transactions;

1. Article applicable to criminal facts;

(a) Point of issuing each tax invoice: Article 10 (1) 1 of the Punishment of Tax Evaders Act;

(b) Where each tax invoice is not received: Article 10 (2) 1 of the Punishment of Tax Evaders Act;

1. Selection of each sentence of imprisonment;

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

1. Article 62 of the Criminal Act: