A defendant shall be punished by imprisonment for six months.

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The Defendant is the representative of C Co., Ltd., the main business of which is the manufacture and wholesale and retail business of mobile phone music building 501 in Yeongdeungpo-gu Seoul Metropolitan Government, and around September 15, 201, the Defendant did not issue a tax invoice even after supplying D with the mobile phone music of an amount equivalent to KRW 90,909, at the above company’s office around September 15, 201, until December 20, 2012, including the supply of the tax invoice by December 20, 2012, while supplying a total of 540,532,341 won, including the supply price of the mobile phone music of KRW 540,532,341, and did not issue a tax invoice even after continuously supplying the mobile phone music of KRW 723,210,00 from the trade firm “E” on September 15, 2011, but did not receive a tax invoice of KRW 27,2027,27,2700.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (which does not issue a tax invoice) on the facts constituting an offense, and Article 10 (2) 1 of the Punishment of Tax Evaders Act (which does not issue a tax invoice in any way);

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

1. A suspended sentence shall be sentenced in consideration of the following: (a) the fact that, at the time of the reason for sentencing under Article 62(1) of the Criminal Act, it appears that the transaction partner would have caused the instant crime due to the following circumstances: (b) the transaction partner would not want to issue a tax invoice; (c) the fact that the transaction partner mainly omitted the purchase report; and (d) the fact that there is no record of the same kind of crime, etc.