A defendant shall be punished by imprisonment for two years.

However, the execution of the above sentence shall be suspended for three years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person who was the representative director of D, a corporation established for the purpose of manufacturing and selling paper cups in Gyeyang-gu Incheon Metropolitan City.

1. The Defendant evaded corporate tax in 2011, from January 1, 201 to December 31, 2011, the sales amounting to KRW 1,047,102,040 was omitted in D office of the said stock company from around January 1, 201 to around December 31, 201, and in spite of the sales amounting to KRW 1,047,102,040, corporate tax was evaded by omitting sales in a way that did not issue tax invoices.

2. From January 1, 2012 to December 31, 2012 of the same year, the Defendant evaded the sales of KRW 115,078,08,08, and the value-added tax of KRW 64,325,180, and KRW 358,80,80, and corporate tax of KRW 358,80,534 from January 2012, 2012, by omitting sales from the said D office to the said D office from January 31, 2012, and from the supply price of KRW 1,794,032,67,67,534.

3. The Defendant evaded sales from January 1, 2013 to December 31, 2013 by omitting sales amounting to KRW 567,136,420 among D offices of the said stock company from around January 1, 2013, and from around December 2013 to around December 31, 2013, in a manner that does not issue tax invoices despite the fact that sales amounting to KRW 567,136,420 were made, the Defendant evaded sales from January 2013, value added tax amounting to KRW 29,026,660, and corporate tax amounting to KRW 108,75,672 in corporate tax year 2013.

4. Around February 29, 2012, the Defendant violated the Punishment of Tax Evaders Act (the issuance of tax invoices) (the Defendant did not issue the tax invoices) on the instant World Cup in the amount equivalent to KRW 46,000, the supply price of which was 46,000 at the office D office of the said Co., Ltd. (E) while modifying the indictment, the prosecutor of the instant World Cup did not issue the tax invoice as to “185,000 won” around February 29, 2012.

However, according to the statements from No. 1863 to No. 1865 and No. 1766 of the crime sight table among the three pages of the investigation records, it is apparent that the above is a clerical error in the "so-called World Cup equivalent to KRW 46,000," and thus, it is corrected as above.

the tax invoice has not been issued even though the tax invoice has been supplied.