However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

From December 13, 2010 to February 23, 2015, the Defendant operated cosmetics, respectively, with the trade name “K” from Bupyeong-gu, Incheon, Bupyeong-gu, Seoul, from July 1, 2011 to February 16, 2016, with the trade name of “K” from “K”, from “Seoul,” “I” from “Seoul, Jung-gu, Seoul, and from February 24, 2014 to “ January 26, 2016,” and from “Seoul, Seo-gu, Seoul, Seoul, with the trade name of “K” respectively. < Amended by Act No. 13190, Feb. 24, 2015; Act No. 13183, Feb. 16, 2016>

1. The Defendant was willing to evade the comprehensive income tax and value added tax through fraudulent or other unlawful act, such as the method of omitting the amount of revenue or preparing double books, while opening and continuously using a borrowed account in the name of an employee L, and continuously and repeatedly using it.

On January 26, 2016, the Defendant evaded KRW 52,104,782 from January 25, 2012 to the above time, such as evading the sales amount acquired through the borrowed account, by selling cosmetics in K, etc. during the above taxable period, and omitting the sales amount acquired through L, etc., the Defendant evaded the total income tax and value added tax amount of KRW 730,807,504 as listed in the following table.

[Attachment 1: value-added E. G. 2, 201: 34,379,3642 on January 25, 2012; 194,4763 on May 31, 2012; 39,148,410; 25. Value-added 46,429,475 on January 25, 2013; 205, 205, 205, and 205, value-added 25, and 205; 36,429, 348; 5.45, and value-added 25, and 205, and 205, respectively; 205: value-added 25, and 1,75, and 2013; 1,505, and 25,014, respectively; < Amended by Act No. 11962, Jul. 25, 2013>

2. He/she shall not register a business with another person's name for the purpose of evading tax borrowed in the name or evading compulsory execution;

Defendant 1: (a) on February 2014, 201 for the purpose of evading taxes as prescribed by the foregoing 1.