A defendant shall be punished by imprisonment with prison labor for four months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant was a person who operated a gas station C in Daejeon Seo-gu B.

Where anyone receives goods or services, he/she shall receive a tax invoice.

Nevertheless, on July 8, 2017, the Defendant was supplied via the supply price of 20,236,363 won from D by an unrelated oil seller at the above oil station, and did not receive tax invoices from around that time to December 30, 2017, as shown in the list of crimes in attached Form D, on a total of 124 occasions from around that time to around December 30, 2017, and did not receive tax invoices.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on completion of the value-added tax investigation;

1. C: Details of comprehensive reports, etc. for the 17-year gas station; detailed details of entry (purchase) into the second half of C gas station; details of inquiries about the transactions of transaction of transaction of transaction parties of C gas station; details of each general taxable person’s value return; detailed statement of issuance, such as each credit card sales table; aggregate table of tax invoices by each sales office; aggregate table of tax invoices by seller; aggregate table of individual tax invoices by seller; and application of Acts and subordinate statutes on non-payment of tax invoices by seller;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act (the point of receipt of the tax invoice) and the choice of imprisonment with prison labor;

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. The crime of violation of the Punishment of Tax Evaders for the reason of sentencing under Article 62(1) of the Act on the Suspension of Execution is a crime that interferes with the State’s exercise of the right to collect taxes and damages the tax justice, and the quality of the crime in light of the period, frequency, and total amount of tax invoices, etc. of each of the crimes in this case. However, the defendant shall be sentenced to the punishment as ordered, taking into account the fact that all of the crimes in this case were led to confessions and reflects, the same power and fine three times, the fact that the defendant did not have any past record on the same kind of crime