On September 26, 2006, the Defendant registered his/her business in the name of “D” under the name of “D” and leased the lecture hall of the G Center in Daegu Northern-gu, Daegu-gu, thereby running a wedding hall business, such as attracting weddings and providing meals.

As above, the Defendant intentionally discarded the contracts and receipts, which form the basis for tax payment, with the intent to make it impossible or considerably difficult to impose and collect taxes, while operating the wedding hall, and committed an attempt to evade taxes, such as receiving sales money through the borrowed account in the name of H, I, and the former J.

On July 26, 2007, the Defendant reported KRW 70,255,172 as the value-added tax for the first time of 2007 from the lecture of the G Center, and subsequently evaded value-added tax amounting to KRW 46,65,661 by intentionally omitting sales equivalent to KRW 46,56,610 by the aforementioned method, as well as evading value-added tax amounting to KRW 1,013,576,541 on 13 occasions as shown in the attached list of crimes.

Accordingly, the Defendant evaded taxes of KRW 1,013,576,541 over 13 times by fraud or other unlawful act.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. A copy of each certificate and written confirmation;

1. A written accusation;

1. A detailed statement of payments by account;

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

1. As to the crime under Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010) (amended by Act No. 9919, Jul. 26, 2007) and Article 3(1)2 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jul. 26, 2010); and Article 3(1)2 of the Punishment of Tax Evaders Act (amended by Act No. 9911, Jan. 26, 2010; Act No. 1030, Jul. 2

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the defendant for the reason of sentencing of Articles 37 (former part) and 38 (1) 2 of the Criminal Act [aggravating concurrent crimes by concurrent crimes stipulated in the Punishment of Tax Evaders Act of June 1, 2008 with the largest amount of punishment] among concurrent crimes, the defendant did not pay a large amount of value-added tax and income tax for a long time, and sales of another person.