A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

The defendant is a person who operates a wholesale and retail business of building materials, such as a panel of "D," in Soyang-gu Seoul Metropolitan City C.

1. No person liable to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts to issue tax invoices shall issue any tax invoice or make false entries therein;

Nevertheless, the Defendant, at the above office around May 20, 201, supplied the E with building materials equivalent to KRW 1,818,181, and did not issue a tax invoice even after supplying the E with building materials, such as the board of teams equivalent to the supply price of KRW 1,818,181. From that time to December 29, 2014, the Defendant supplied goods of KRW 1,659,758,079, total supply price of KRW 1,658,079, and did not issue a tax invoice even from that time to December 29, 2014.

2. A person who is required to have a tax invoice issued pursuant to the added-value-added tax-related Acts that does not receive a tax invoice shall not be issued, or shall not be issued a tax invoice containing false information;

Nevertheless, the Defendant conspired with G, a F Accounting Personnel, and received construction materials, such as the supply price of KRW 9,090,90,909, from F, from H on June 28, 201, and did not receive a tax invoice even after having received construction materials, such as the board, etc. equivalent to the supply price of KRW 9,09,09, from F. From that time, from that time to April 7, 2014, the Defendant received goods of KRW 1,312,281,729, total supply price of KRW 235 times, such as the attached Table 2, from that time to April 7, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement made to I and G;

1. A written accusation, circumstances of the offense, and written opinion on the disposition;

1. Application of Acts and subordinate statutes on deposit transactions;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of each tax invoice), Article 10 (2) 1 of the Punishment of Tax Evaders Act (the receipt of each tax invoice), and the selection of imprisonment with labor for each case;

1. Aggravation concurrent crimes;