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

Punishment of the crime

The defendant is a person who operates a bedclothes manufacturing company with the trade name called C in Daegu-gu B.

While operating C, the Defendant reported only the amount of sales deposited from the customer to the account in the name of the Defendant, and reported the amount of sales deposited in the name of the Defendant’s wife D, wife E, and Chok F by issuing tax invoices, etc., with intent to evade taxes such as value added tax and income tax.

1. Any person who fails to issue a tax invoice shall issue a tax invoice to any person who supplies goods or services under the added-value-added tax-related Acts;

Nevertheless, the Defendant supplied goods or services equivalent to KRW 32,51,273 to G, a seller, at around June 30, 2013, and did not issue tax invoices under the Value-Added Tax Act, as shown in attached Table 1, as well as the supply of goods and services equivalent to KRW 5,128,91,152 to the seller from around that time until December 31, 2016, respectively.

2. On July 2013, the Defendant evaded value added taxes equivalent to KRW 88,631,180,00 through eight times in total, including intentionally evading value added taxes equivalent to KRW 88,631,180, by intentionally omitting and reporting sales amounting to KRW 886,31,79, which was not issued a tax invoice in the same manner as described in paragraph 1 at the Nam-gu Daegu tax office located in Daegu-gu, Daegu-gu, Daegu-gu, and by intentionally omitting and filing a tax invoice in the same way as described in paragraph 1.

3. On May 2013, the Defendant was evading the comprehensive income tax equivalent to KRW 179,029,025, including the Defendant’s evading the comprehensive income tax by intentionally omitting the amount of KRW 516,773,83, which was not issued a tax invoice in the same manner as the indicated in paragraph 1 at the tax office in Seogu Daegu-gu, Daegu-gu, Daegu-gu. In filing a comprehensive income tax return at the tax office.