A defendant shall be punished by imprisonment with prison labor for up to six months.

Punishment of the crime

"2016 Highest 5576"

1. The Defendant, using gift certificates purchased at discount from merchandise coupon dealers, etc., purchased balcons, etc. in large marinas, such as slots, and sold them to his/her children, and did not prepare a book after receiving the total amount of the price in cash, and did not issue a sales account statement to the sales office. From July 1, 2011 to December 31, 2012, he/she sold 5,25,000 won including coffee, hams and teas, 25,56,242 to 208, 108, 201, 208, 2014, 201, 201, 214, 215, 218, 210, 214, 215, 210, 215, 218, 210, 214, 210, 215, 214, 215, 2210

2. On April 6, 2012, the Defendant violated his/her duty to issue a tax invoice: (a) purchased a raw product, such as coffee, sugar, and franchis, and supplied a franchis retailer with a 55,879 won supply price; (b) did not issue a tax invoice under the Value-Added Tax Act; and (c) supplied a total amount of 35 times until December 30, 2012, including (b) supplied a 2,273,106,642 won to the customer, such as a franchis list of crimes, and did not issue a tax invoice under the Value-Added Tax Act.

The defendant of "2017 Highest 934" purchased cryp, etc. at large marina, such as a lot, using merchandise coupon purchased at a discounted amount from a merchandise coupon dealer, and purchased cryp, etc.