[Defendant A] Defendant A shall be punished by imprisonment with prison labor for ten months.

However, the above sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. On October 12, 2015, Defendant A is the representative of the Seoul Northern-gu Seoul Northern-gu, and the pPC franchise establishment for the purpose of the PPC franchise.

In operating the above-mentioned dispute resolution bankB, the defendant had been willing to evade taxes, such as value added tax, corporate tax, etc., by receiving the sales cost and the purchase cost of equipment in the PC room from the owner of the franchise store which starts up a new PC branch from transfer to an individual account, not a corporate account, and not issuing a tax invoice.

(a) Where a person liable to issue tax invoices pursuant to the value-added tax-related Acts that are not issued fails to issue them or issues them falsely;

Nevertheless, on October 30, 2015, the Defendant supplied the PC room equipment, etc. to the head office of the Gwangju Northern-gu Seoul building and the B office of the headquarters of the company in charge of the settlement of disputes in subparagraph D, Gwangju High-Tech store E, and did not issue the tax invoice after receiving KRW 745,00 from the above E to the Defendant’s personal account for the purchase cost of the PC equipment and equipment within the PC room from the above E, and the Defendant did not issue the tax invoice of KRW 3,852,153,710 in total on 77 occasions from that time until December 4, 2018 as shown in Appendix I as shown in Appendix I.

Accordingly, the Defendant did not issue a tax invoice to a person who is obliged to issue a tax invoice under the added-value tax law.

(b) He/she shall not evade taxes, nor obtain a refund or deduction of taxes by fraudulent or other illegal means;

Nevertheless, the Defendant operated the CPC franchise from October 12, 2015 to December 31, 2015, and transferred the purchase cost and the cost of equipment in the PC room from the owner of the franchise to the personal account, not the corporate account, and omitted the sales amount at the time of reporting value and corporate tax, etc.