A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant evaded value-added tax and general income tax by fraud or unlawful means, including evading KRW 10,107,364 of value-added tax and from that time to June 1, 2017, by receiving a final return of value-added tax from the above E office to the Agricultural Cooperative Account in the name of F, the Defendant’s seatary account, and omitting sales, and thereby evading the imposition and collection of tax by fraud or other improper means, by making it impossible or considerably difficult to issue tax invoices, while filing a final return of value-added tax on February 26, 2014 at the above E office to the Incheon Tax Office. In addition, the Defendant evaded the value-added tax and KRW 942,132,273 of value-added tax and the total income tax on up to 11 times as shown in the attached Table (1) from June 1, 2017 to June 1, 2017.

2. No person who is obligated to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts shall issue any tax invoice without issuing the tax invoice or with false entries therein;

Although the Defendant supplied goods equivalent to KRW 5,00,000 to the representative G of the other company at around November 12, 2013, the Defendant did not issue a tax invoice, despite having supplied goods equivalent to the supply price of KRW 5,00,000 to the other company’s representative G, from that time until December 30, 2016, from that time, up to December 30, 2016, the Defendant did not issue a tax invoice of KRW 4,37,14,30 in total with the supply price of KRW 4,640 in the account under the name of H, 711, and 708 accounts under the name of H, 1,711, and 277 accounts under the name of J, 277.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to a value-added tax return;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 3 (1) of the Punishment of Tax Evaders Act (the point of evasion of income tax on the aggregate value-added tax), Article 10 (1) 1 of the Punishment of Tax Evaders Act (the point of issuance of tax invoices) and the choice of imprisonment with prison labor for each crime;

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

1. Suspension of execution;