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

The defendant is the actual operator of (ju)D, a stone wholesale and retail company in Pakistan at the time of strike.

1. No person liable to issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice or issue a tax invoice containing false matters;

Although the Defendant supplied goods equivalent to KRW 3,00,000 to Central Design E on October 22, 2010, the Defendant did not issue a tax invoice on the sales of KRW 2,142,000,000 in total, as stated in the attached Table, until November 12, 2012, as well as on the sales of KRW 2,142,00,000.

2. No person who is obligated to obtain a tax invoice under the Value-Added Tax Act shall obtain a tax invoice in collusion, but failed to issue a tax invoice or receive a tax invoice containing false entries;

The Defendant did not issue a tax invoice for the purchase of KRW 912,40,087 in total, as stated in the details of purchase of non-data in attached Form No. 2012,400,087, as well as for the supply of goods equivalent to KRW 20,683,260, which was supplied from the first club 1, 201.

3. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

On December 3, 2012, the Defendant issued 33 copies of the tax invoice as if he had sold KRW 1,017,364,00 in total to 111 companies, including the issuance of tax invoices as if he had supplied goods of KRW 39,727,272, even though he had not supplied goods for the 39,727,272.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A closure report of investigation;

1. Value-added tax data:

1. Electronic tax invoices;

1. Payment in cash;

1. Data concerning the details of sales of the non-data;