1. Defendant A shall be punished by imprisonment for six months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

[2012 Highest 5505] Defendant A is the representative director of B Co., Ltd. in terms of harmony, and Defendant B Co., Ltd is a corporation established for the purpose of scrap metal and wholesale and retail business.

1. Defendant A

A. In fact at the above B’s office during the period of January 2009, the Defendant, while supplying goods or services equivalent to KRW 4,469,091, did not issue a tax invoice to F, and did not issue a sales tax invoice equivalent to KRW 1,079,210,363 in total of supply values during the period from around 2009 to around 2, 2009, as shown in Appendix I.

B. In fact at the above B’s office during the period of January 2009, the Defendant did not receive a tax invoice in the amount equivalent to KRW 163,437,636 from G, even though he was supplied with goods or services equivalent to KRW 163,437,636 from G, and did not receive a tax invoice in the attached Table II from around that time to February 2009, as shown in the attached Table II.

2. Defendant B, a representative director of the Defendant, did not issue or have not delivered a tax invoice equivalent to KRW 2,072,952,626 of the supply value as prescribed in paragraph (1) to the Defendant’s business.

[2013 Highest 1191] Defendant A is the representative director of B Co., Ltd. located in E in terms of harmony, and Defendant B Co., Ltd is a corporation established for the purpose of scrap metal and wholesale and retail business.

1. Defendant A

A. The Defendant, who did not issue a tax invoice, did not deliver a sales tax invoice, even though he supplied goods or services equivalent to KRW 170,204,909 to H Co., Ltd. during the second period of 2008.

B. The Defendant who did not receive a tax invoice was supplied with goods or services equivalent to KRW 147,91,818 from I during the period of February 2, 2008.