A defendant shall be punished by imprisonment for not less than eight months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who actually operates Dsan-gu, Daegu Northern-gu, Dsan-si, D Changwon-si, D Changwon-si E, D 1 and 2 points in Daegu Suwon-gu, D Ulsan-gu G, D Ulsan-gu, and D pan points in Busan-gu H.

1. No person who is liable to receive a purchase tax invoice and a list of total tax invoices to be submitted under the Value-Added Tax Act and the person who is liable to submit a list of total tax invoices by customer to the Government shall submit a list of total tax invoices by customer, not issued or falsely entered

A. The Defendant, from July 2009 to December 2009, purchased the households equivalent to KRW 18,000,000 from Category D 1 to KRW 18,000 from Category D, and did not issue the purchase tax invoice, as well as purchased the households, etc. equivalent to KRW 274,809,091, and did not issue the purchase tax invoice.

In addition, as shown in attached Table 1., the Defendant did not issue a purchase tax invoice amounting to KRW 3,511,973,456 from around that time to June 2013.

B. On July 27, 2009, the Defendant submitted a list of total tax invoices by individual purchaser on a total nine occasions from July 27, 2009 to July 27, 2013, as shown in the attached Table 2, including the submission of a list of total tax invoices by individual purchaser, which was falsely entered in the list of total tax invoices by individual purchaser, from among the North Daegu Tax Office located in 124 to the end of January 2009, as the Defendant submitted a list of total tax invoices by individual purchaser from January 1, 2009 to June 2, 2009.

2. The Defendant does not issue a sales tax invoice regarding cash sales while selling furnitures.