A defendant shall be punished by imprisonment for one year.

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 who, from January 1, 2010, runs a sales business of kitchen supplies in the name of “C” in Gunsan-si B.

1. Although the Defendant breached his duty to issue a tax invoice pursuant to the Value-Added Tax Act (including an electronic tax invoice) and the Defendant did not issue a tax invoice, the Defendant did not issue a tax invoice for the total amount of KRW 283,193,000 for 200 for 200,000 during the period of 2010 to 31 June 2013 (from January 1, 201 to June 31, 201). The Defendant did not issue a tax invoice corresponding to KRW 30,00 for 20,000 for 30,000 for 20,000 for 20,000 won during the period of 20,000 won (from July 2, 201 to December 21, 201). The Defendant did not issue a tax invoice corresponding to KRW 20,000 for 30,000 for 20,000 for 201.

2. Notwithstanding the fact that the Defendant is not obligated to receive a tax invoice under the Value-Added Tax Act (including an electronic tax invoice) but did not issue a tax invoice, the Defendant purchased the kitchen supplies in trading with E, etc. between January 1, 2010 to June 31, 2013, while trading with E, etc. as a business partner, from January 1, 2010 to June 31, 2013. However, the Defendant did not issue a tax invoice equivalent to KRW 319,458,00 for the period of January 1, 2010 (from January 1, 2010 to June 6, 2010).