A defendant shall be punished by imprisonment for one year.

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 a person who operates a household wholesale business of D in Seo-gu Incheon Metropolitan City.

A sum table of tax invoices by customer under added-value-added tax-related Acts shall not be submitted by a person obligated to submit a sum table of tax invoices by customer to the Government, and a sum table of tax invoices by customer shall not be submitted in collusion with the Government by a person obligated to submit a sum table of tax invoices by customer.

1. On July 25, 2011, the Defendant violated the Punishment of Tax Evaders Act relating to the submission of a list of tax invoices by the purchaser, even though he was supplied with households equivalent to KRW 22,727,27,273 at the Seo-gu Incheon District Tax Office, Seo-gu Incheon, Incheon, the Defendant submitted a list of tax invoices by the purchaser's office, in collusion with the former E operator, and failed to enter the details in the list of tax invoices by the former seller in January 2, 2011. From that time to February 2, 2013, the Defendant submitted a list of tax invoices by the purchaser by 141 times in total, as shown in Annex I of the list of crimes in Annex I, even after being supplied with goods equivalent to KRW 1,759,034,547, which had been written in collusion with each supplier, making a false representation in the list of tax invoices by omitting the contents.

2. On July 25, 2011, the Defendant violated the Punishment of Tax Evaders Act relating to the submission of a list of tax invoices by customer, the Defendant supplied F with households equivalent to KRW 133,100,000 at the above tax office of Incheon, and did not enter the details thereof in the list of tax invoices by customer in January 201, 201. From around that time to February 2013, the Defendant supplied goods equivalent to KRW 2,112,906,000 over 108 times in total, as shown in Appendix II, as shown in Appendix II, and submitted a list of tax invoices by customer stating false details.

Summary of Evidence

1. Statement by the defendant in court;

1. An accusation, a statement of non-payment of tax invoice, a statement of non-payment of the purchase tax invoice, a statement of account transaction relating to the omission of purchase of D sales, a report on completion of personal business investigation by individual suppliers, and a list of total tax invoices by customer.