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

The defendant is a person who actually operates C from July 2005 to Busan Jin-gu for the purpose of food retail business, etc.

While operating the above C in the name of Dong C, the Defendant traded the transaction price in the name of C by issuing a normal tax invoice, while the Defendant was willing to evade taxes by fraud or other unlawful acts, such as receiving remittance to the borrowed name account in the name of E, the Defendant’s wife, and omitting the sales price.

1. Around July 25, 2007, the Defendant evaded the value-added tax evasion amounting to KRW 65,851,675 on nine occasions, as described in the attached Table (1) from around that time to July 25, 2013, by omitting the amount equivalent to KRW 658,516,756 from the sales amount by filing a report on the return of the value-added tax at the Busan District Tax Office located in Busan, Dong-gu, Busan, 2007, the Defendant evaded the total amount of value-added tax of KRW 71,707,018 on nine occasions, as described in the attached Table (1).

2. Around May 20, 2010, the Defendant evaded the total global income tax amount of KRW 217,940,000,000 from around four times to May 22, 2013, when filing a global income tax return in the Busan District Tax Office in 2009, by omitting the amount of income as stated in the foregoing paragraph (1) and making the same day after the lapse of the payment period as the Government’s investigation decision as it is, and thereby evading the global income tax amount of KRW 81,144,00 from around that time to May 22, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 3 (1) of the Punishment of Tax Evaders Act, the selection of punishment for the crime, and the selection of imprisonment;

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

1. The fact that the amount of tax evasion for sentencing under Article 62(1) of the Criminal Act exceeds KRW 900 million is disadvantageous to the defendant.

(b).