A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is a person who engages in the furniture wholesale business with the trade name “D” in Seogugugu.

1. Any person who has supplied goods or services under the Value-Added Tax Act shall issue a tax invoice;

Nevertheless, the Defendant supplied goods of an amount equivalent to KRW 37,685,455, which are the sales office of the D household business during the first period of January 2009, but did not issue a tax invoice under the Value-Added Tax Act, and the Defendant supplied goods of an D household business entity from January 1, 2009 to June 30, 2012, such as the list of crimes (the list of non-issuance of sales tax invoices) as shown in the attached Table (1). However, the Defendant supplied goods of an amount of KRW 4,957,637,282 to the sales office of the D household business, and did not issue a tax invoice, respectively.

2. Any person who is supplied with goods or services under the Value-Added Tax Act shall be issued a tax invoice;

Nevertheless, even though the Defendant was supplied with goods equivalent to KRW 8,050,000 from F, the purchaser of the D household enterprise at the end of January 2009, the Defendant did not obtain a tax invoice under the Value-Added Tax Act, as well as the tax invoice under the attached Table (2) from January 1, 2009 to June 30, 2012, even though the Defendant was supplied with goods equivalent to KRW 6,745,757,00 from the purchaser of the D household enterprise from January 1, 2009 to June 30, 2012, the Defendant did not issue a tax invoice, respectively.

3. Around July 25, 2009, when the Defendant filed a return of value-added tax with respect to D household enterprises in 2009, the Defendant evaded the amount of tax equivalent to KRW 47,865,518 (10%) (478,65,182 won in the amount of non-issuance of the tax invoice) by intentionally omitting the sales amount for which the tax invoice was not issued, as described in the attached Table (1) from around that time to July 25, 2012, the Defendant evaded value-added tax of KRW 495,763,728, as indicated in the list of crimes (the details of non-issuance of the sales tax invoice).

Summary of Evidence

1. Defendant's legal statement;

1. G and H.