A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant is a person who operated D for the purpose of wholesale and retail business, etc. in Gangseo-gu Busan Metropolitan City from January 2, 2012 to June 2014.

The Defendant, while operating the foregoing D, trades with an ordinary tax invoice issued and traded in the name of E, the nominal owner of the said D, with the intention to evade taxes by fraud or other unlawful act, such as receiving in cash the transaction proceeds that do not issue the tax invoice, and filing a report on the omission of the sales amount.

1. From March 19, 2013 to May 13, 2013, the Defendant, in relation to the issuance of tax invoices, supplied scrap metal equivalent to KRW 42,416,00 to the development of mining environment in the foregoing D office, and did not issue a tax invoice even after the supply price of KRW 42,416,00, and did not issue eight tax invoices equivalent to the supply price of KRW 706,818,179 as indicated in the following list of crimes:

2. Tax evasion;

A. Around July 2012, the Defendant involved in the evasion of value-added tax on the first half of 2012, when filing a return of value-added tax for the first half of 2012 from the North Busan District Tax Office located as the superintendent of the Busan District Office, the Defendant evaded the amount equivalent to KRW 120,492,746 of value-added tax by omitting the sales amount equivalent to KRW 1,204,927,548 in the same manner as the foregoing 1.

B. On January 2, 2013, the Defendant involved in the evasion of value-added tax for the second half year of 2012, when filing a return of value-added tax for the second year of 2012 from the above North Northern District Tax Office, and filed a return of the said amount of value-added tax by omitting the sales amount equivalent to KRW 233,497,781 by the same method as the above 1.33,49,776, thereby evading value-added tax.

C. On July 2013, the Defendant involved in the evasion of value-added tax for the first time in the year 2013, when filing a return of value-added tax for the first time in the year 2013 from the above North Northern District Tax Office, the Defendant filed a return by omitting the sales amount equivalent to KRW 706,818,179 in the same manner as the above 1.