From March 20, 197 to October 31, 201, the Defendant operated C as the main business of wholesale, freight, etc. in Busan Sagu B.

In the course of operating the above C, the Defendant had sold miscellaneous goods, etc., and had the intent to evade value-added tax and general income tax by omitting sales in the way of remittance to the bank account in the names of the Defendant, Defendant D, Defendant’s wife, and Defendant E, respectively.

1. On July 25, 2009, the Defendant evaded value-added tax evasion by filing a false tax return equivalent to KRW 4.1967 million, even though the actual sales amount was equivalent to KRW 4.167 million in the Seosan Tax Office located in Seo-gu in Busan, Seo-gu, Busan, and thereby evading value-added tax amounting to KRW 3 million from around that time until January 25, 2012, as shown in the list of crimes in the attached Table, the Defendant evaded value-added tax amounting to KRW 142 million over six times in total.

2. On May 31, 2010, the Defendant evaded the global income tax amount of KRW 5300,000,000 from around that time to May 31, 2012 by falsely filing a tax return of global income tax of KRW 442,00,000 in total, even though the actual amount of income was KRW 442,000,000,000,000 in total, as shown in the separate list of crimes, by falsely filing a tax return of global income tax of KRW 95,00,000,000.

Summary of Evidence

1. Defendant's legal statement;

1. F’s statement of statement;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions concerning criminal facts, Article 9(1)3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010); Article 9(1)3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010); the main sentence of Article 3(1) and Article 3(6)4 and 5 of the Punishment of Tax Evaders Act [the main sentence of Article 3(1) and Article 3(6)5 of the Punishment of Tax Evaders Act (amended by Act No. 1035, Jan. 1, 20

1. Of concurrent crimes, the former part of Article 37 and Article 38(1) of the Criminal Act are applicable;