1. Around March 5, 2015, the Defendant evaded global income tax for the year 2015: (a) concluded the construction contract for the new construction of neighborhood living facilities with E and Kunsan City F; (b) around August 11, 2015, even though the registration for the preservation of ownership for the above neighborhood living facilities has been completed, purchase account statements related to the above construction are not received and sales account statements are not issued; and (c) on May 31, 2016, the filing date of global income tax was omitted by the method of not recording a separate account book, including omitting the report on sales amount of KRW 332,00,000 related to the above construction until May 31, 2016; (d) was not received a purchase account statement related to the construction stated in attached Table 1 and 2; (e) was not issued a sales account statement; and (e) was omitted by preparing a separate account book until May 31, 2016; and (e) was omitted from the total amount of KRW 650,000,000.16.

As a result, the Defendant evaded the total amount of 38,320,624 won of global income tax for 2015 by intentionally preparing books and concealing profits, etc. through fraud or other unlawful acts.

2. The Defendant evaded global income tax for the year 2016, around August 22, 2015, entered into a new construction contract for a multi-family house, etc. with respect to G, H and Seo-gu Daejeon at the foregoing D office, and completed the construction. On January 22, 2016, even if the construction was completed and the ownership preservation registration for the above neighborhood living facilities was completed, the purchase account statement related to the above construction was not received, the sales account statement was not issued, and the sale account statement was omitted by May 31, 2017, which is the date when the return of global income tax was completed by means of preparing separate account books.