A defendant shall be punished by imprisonment for not less than eight months.

except that 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

From around 199, the Defendant is a person who operates the Gangseo-gu Busan Metropolitan Government C’D.

1. On April 1, 2009, the Defendant, at the foregoing D office, supplied the E’s office F with non-ferrouss equivalent to KRW 2,309,636, and did not issue a tax invoice under the Value-Added Tax Act even from around that time to May 9, 201, as indicated in the separate crime list, to supply 152 times in total, as indicated in the separate crime list, and did not issue a tax invoice even after supplying the non-ferrouss equivalent to KRW 917,218,182.

2. The Defendant evaded the value-added tax evasion amounting to KRW 91,721,818,818, by fraud or other unlawful means, such as: (a) the Defendant supplied in the above date and place, and did not intentionally prepare and keep account books; (b) the relevant tax invoice is not issued; (c) the Defendant concealed the sales amount from the Busan Bank account in the name of G, which is the Defendant’s wife, and did not report the value-added tax at the competent tax office; and (d) making it impossible for the Defendant to track it at the competent tax office, as indicated in the list of crimes in the separate sheet of crimes.

Summary of Evidence

1. Partial statements of the defendant in the second protocol of trial;

1. Legal statement of witness E;

1. Application of the Acts and subordinate statutes to each investigation report and accusation report;

1. A crime committed on or before December 31, 2009: Each of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply), Article 11-2 (1) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 9 (1) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010), and each of the imprisonment optionsO on or after January 1, 2010: A crime committed on or after January 1, 2010: Each of Article 10 (1) 1 of the Punishment of Tax Evaders Act (amended by Act No. 10

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2 and 3, and Article 50 of the Criminal Act;

1. Suspension of execution;