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

From 2006 to 2010, the Defendant operated “N” and “O” to manage leased stores, such as Doz, Doz, Doz, and Doz, E, F, G, H, and I, which are directly operated stores, such as “D”, “J”, “K, L, and M.

1. Value-added tax evasion;

A. From 2006, the Defendant, while operating the aforementioned “D” and “J”, prepared and managed separate books of actual sales and filed a value-added tax return for cash sales without entering the sales in the tax-related books, with intent to evade value-added tax by unlawful means, such as submission of data omitted from sales and concealment of income by reporting.

(1) On July 25, 2008, the Defendant reported KRW 1,525,187,750, and omitted KRW 614,967,410 from sales after reporting KRW 1,525,525,750 during the pertinent period, while reporting the sales of KRW 2,354,170,67,676, and then evading KRW 61,46,741 from value-added tax for the first half of the year 2008 by the same method as on January 26, 2009, and evading value-added tax for the second half of the year 2008 by the same method as on July 26, 2009, each of the value-added tax for the second half of the year 2008,034,094,094, and on July 26, 2009.

(2) On July 25, 2008, the Defendant reported the value-added tax for the first period of 2008 on July 25, 2008 to the Pacific Tax Office, which was 2,161,19,051, and reported KRW 64,845,204, and omitted KRW 64,845,204, and the Defendant evaded value-added tax for the second period of 2008 by the same method as on January 26, 2009, with the lapse of the time limit for payment on July 26, 2008.

(3) On July 25, 2008, the Defendant reported value-added tax for the first term of 2008 to the Pacific Tax Office on July 25, 2008, and was selling KRW 323,901,50 during the said period.