except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant is a person who operates entertainment tavern in the name of “G”, “H”, “I”, and “J” in the name of C, D, E, and F, which are located in Daegu Suwon-gu B7 and 8.

1. On January 16, 2017, the Defendant registered his/her business under another person’s name and filed a report on distribution of income from credit card sales, etc. to evade taxes by evading progressive tax rates. On January 16, 2017, the Defendant registered his/her business under the name of another person in the name of another person, and registered his/her business for the said “G” in the name of Daegu-gu Tax Office, Daegu-gu, Daegu-gu, which is located in 895 with compensation for State bonds, and registered his/her business in the name of the Republic of Korea as his/her seat, and around February 3, 2017, the Defendant registered his/her business in the name of the Republic of Korea with respect to the said “H” in the name of his/her seat around March 17, 2017, and registered his/her business in the name of the Republic of Korea as his/her seat.

Accordingly, the Defendant registered the business by using another person's name four times as above for the purpose of evading tax evasion or compulsory execution.

2. On June 1, 2015, the Defendant evaded the tax evasion of KRW 50,576,00 of global income tax for the year 2014, from that time to January 26, 2019, by means of: (a) having received cash sales proceeds generated in operating the said entertainment bars by dividing them into five accounts in the name of C, K, L, and M from January 1, 2014 to December 31, 2014; (b) having destroyed the business books related to the sales; (c) having failed to report the sales amount to the competent tax office within the reporting deadline; or (d) having reported the reduction thereof; and (d) having evaded the global income tax of KRW 50,576,00 for the year 20 by means of filing a report on the amount of sales at the competent tax office within the reporting deadline; and (e) having the same method as indicated in the attached list of crimes.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of N police statement;

1. Each protocol of examination of theO, C, F, E, and D;

1. Each closing report;

1. An application for each business registration, respectively;