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

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 has served as the representative director of B corporation which performs food manufacturing business, etc. as a target business from August 3, 2015.

1. No person who is obliged to obtain a tax invoice pursuant to Article 10 (2) 1 of the Punishment of Tax Evaders Act shall be issued a tax invoice in collusion with another person;

Although the Defendant was supplied with beerer, etc. of KRW 33,677,90 from D’s supply price to B’s office located in Daegu-gun, Inc., Ltd. on August 17, 2015, the Defendant did not issue a purchase tax invoice by remitting the purchase price to E in the name of the representative E, not the D’s account.

The Defendant, as seen above, did not receive the purchase tax invoice by remitting the purchase price to an account other than the head of the Tong and did not receive the relevant purchase tax invoice from the above date to December 31, 2016, and did not receive the purchase tax invoice by mutual agreement with the Defendant, even though he received the supply of bread, packing cases, etc. equivalent to KRW 264,028,48, in total, eight times from the above date to December 31, 2016.

2. No person who violates Article 10 (3) 1 of the Punishment of Tax Evaders Act (receiving a processing tax invoice) shall be issued a tax invoice under the Value-Added Tax Act without being supplied with the goods or services;

Around August 31, 2015, the Defendant received from F Co., Ltd., a copy of the purchase tax invoice stating false details to the effect that the Defendant received food equivalent to KRW 24,642,728 of the supply value, although the Defendant did not receive any goods or services from F Co., Ltd. at the same place.

As can be seen, the Defendant: (a) received one copy of the purchase tax invoice from the above date to April 30, 2017; and (b) obtained a total of 56 entries in the annexed list 2, as shown in the annexed list 1,321.