A defendant shall be punished by imprisonment with prison labor for up to six months.

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

Punishment of the crime

The Defendant is a person operating “C”, who is a company that manufactures iron bars, etc. in South Yangyang-si B.

1. It shall not be issued by a person liable to issue the tax invoice under the provisions of the Value-Added Tax Act but issued with a false entry therein;

On September 10, 2015, the Defendant supplied goods to D, “D,” which is the business partner, and did not issue a tax invoice of KRW 22,810,00,000, from that time to February 2, 2016, the Defendant supplied goods to “D” as indicated in the attached list of crimes (1), and did not issue a tax invoice of KRW 75,340,000, total value of supply.

2. It shall not be issued or issued a tax invoice without supplying or receiving the goods or services under the provisions of the Value-Added Tax Act;

Around September 10, 2015, the Defendant received a tax invoice of KRW 512,650,000 in total of supply value, even if he/she did not receive goods or services from “E” (E) from “E” (E) representative F as if he/she received “E” from “E” to “C”, and received a tax invoice of KRW 54,110,000 in total from “E” until January 9, 2017, even if he/she did not receive goods from “E,” as described in the attached list of crimes (2).

Summary of Evidence

1. Defendant’s written accusation of his/her statutory statement, a report on investigation into value-added tax, a written investigation into the details of transaction, a confirmation of details of transaction, details of entry and departure transactions, a list of electronic tax invoices

1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) on criminal facts; Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter the same shall apply);