A defendant shall be punished by imprisonment for not more than ten months.

However, 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

On March 31, 2010, the Defendant registered his/her business as an indoor decoration and interior decoration construction among the construction businesses under the trade name G from G from Sungnam-si, Sungnam-si.

1. The Defendant evaded taxes or taxes from July 2009 to December 2010 by fraudulent or other unlawful means, even though it did not evade taxes or receive a refund or deduction of taxes. However, the Defendant evaded taxes of KRW 33,215,455, value-added tax of KRW 79,541,45, value-added tax of KRW 79,541,45, value-added tax of KRW 68,163,418, value-added tax of KRW 2010, KRW 8,480,49, global income tax of KRW 136,05,475, total amount of KRW 325,406,302 in global income tax of KRW 209, KRW 2010, KRW 68,163,418, and KRW 8,480,49, global income tax of KRW 209, KRW 136,05,475.

2. On April 2, 2010, the Defendant: (a) at the foregoing office around April 2, 2010, the person liable to prepare and deliver a tax invoice under the Value-Added Tax Act, notwithstanding the duty to issue to the other party a tax invoice equivalent to the actual transaction; (b) the Defendant did not issue to the J a tax invoice of KRW 4,654,545 under the Value-Added Tax Act, including the failure to issue a tax invoice of KRW 4,654,545 under the Value-Added Tax Act; and (c) did not issue 137 copies

Summary of Evidence

1. Statement of the accused in the second protocol of trial;

1. Arrangement of accusation, written answers, and sales by account;

1. Application of Acts and subordinate statutes to investigation reports (the passbook transactions, details of transactions and contracts), investigation reports (investigatives), and investigation reports;

1. Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010; hereinafter the same shall apply), the main sentence of Article 3(1) of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 11-2(1)1 of the former Punishment of Tax Evaders Act (the issuance of tax invoices before January 1, 2010); Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices) of the Punishment of Tax Evaders Act (the issuance of tax invoices); and each subparagraph.