A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

On February 26, 2007, the Defendant opened the F, an individual entrepreneur, in Busan-gun C, D, and E around February 26, 2007, and carried out the F until June 30, 2013.

1. On January 3, 2011, the Defendant violated the Punishment of Tax Evaders Act due to the non-issuance of tax invoices: (a) sold construction materials equivalent to KRW 450,00 from the above F to G; (b) did not receive tax invoices from the Defendant’s personal account and issued tax invoices; and (c) around that time, until June 30, 2013, the Defendant did not issue tax invoices for all transactions equivalent to KRW 2,779,163,00 in total supply amounts to KRW 1,706, as shown in attached Table 1.

2. In addition to the above paragraph (1) above, the Defendant violated the Punishment of Tax Evaders Act due to the escape from a bit cell, and even from January 2, 2010 to December 31, 2010, the Defendant did not issue a tax invoice for all transactions equivalent to KRW 1,628,327,00 in total supply amounting to KRW 1,627 times from January 2, 201 to December 31, 201.

A. On January 20, 201, the Defendant evaded the value-added tax of KRW 88,458,600 from around that time to May 20, 201, by failing to report the value-added tax on KRW 884,58,600 on the total supply value of KRW 884,58,00, which was remitted to a separate account other than a business account and did not issue a tax invoice, and the Defendant evaded the value-added tax of KRW 88,458,60 from that time, as shown in the attached Table 2, from that time until May 20, 2013, the Defendant evaded all the value-added tax of KRW 36,374,90 over six times, as in the attached Table 2.

B. Around May 20, 201, the Defendant was evading KRW 138,93,129 of the aggregate income tax on KRW 1,628,327,000 due to the Plaintiff’s failure to file an income tax return on the total amount of KRW 1,628,327,00, which was remitted to a separate account other than the business account and did not issue a tax invoice, and the Defendant was also evading KRW 138,993,129 of the total income tax from around that time to May 22, 2014 as shown in attached Table 3.