A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated a design office in the interior of the trade name, “C,” the Daegu Suwon-gu B 3th floor, and performed artificial test works on the Youngnam-gu chain stores, “D,” a coffee specialty store from around 2010 to around 2013.

1. On December 15, 2011, the Defendant, who was not issued a tax invoice, did not issue a tax invoice amounting to KRW 1,264,462,645 in total for 164 times as shown in the attached Table 1 of the Crimes List 201, including that the Defendant did not issue a tax invoice under the Value-Added Tax Act even if he had ordered the said office to perform artificial construction work equivalent to KRW 9,090,90 in supply price to E, and that he did not issue a tax invoice equivalent to KRW 1,264,462,645 in total, as shown in the attached Table 1 of the Crimes List.

2. On December 20, 201, the Defendant, who was not a tax invoice, did not receive the tax invoice amounting to KRW 290,156,102 in total on 143 occasions, as shown in the attached Table 2 of the Crimes List 2, including that: (a) the Defendant, in the above “C” office; and (b) the Defendant, in the process of performing the interior construction work equivalent to KRW 363,636,00 in the supply price to F; and (c) even if having not received the purchase tax invoice, he did not receive the tax invoice amount equivalent to KRW 363,636,00 from that time.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. Details of omission of C sale, details of issuance of C tax invoices, amount recognized as C expenses, and receipt of C tax invoice;

1. Details of accounts of each bank;

1. Application of Acts and subordinate statutes of a report on investigation (Adjustment of List of Crimes);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (a point where tax invoices are not issued), Article 10 (2) 1 of the Punishment of Tax Evaders Act (a point where tax invoices are not received) of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Circumstances unfavorable to the reasons for sentencing under Article 62(1) of the Criminal Act (the following circumstances considered as favorable to the reasons for sentencing): The total value of the invoice of tax that has not been issued or not received is relatively large.