A Imprisonment with prison labor and fines of KRW 610,00,000, and Defendant B shall be punished by fines of KRW 100,000,000, respectively.

[criminal record] On January 19, 2017, Defendant A was sentenced to 8 months of imprisonment for the crime of embezzlement and 2 years of suspended execution at the Incheon District Court, and the above judgment became final and conclusive on September 29, 2017.

[Criminal facts]

1. Defendant A is a person operating a corporation that runs a wholesale and retail business of fishery products in the Dong-gu Incheon Metropolitan City from the end of September 2010, and a corporation that runs a wholesale and retail business of fishery products.

A. The Defendant breached the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) did not issue a tax invoice, invoice, etc. intentionally to the relevant business entity, but omitted sales amounting to KRW 10,643,081,92 in a tax office around April 1, 2012, and subsequently evaded corporate tax amounting to KRW 605,387,791 in the year 201, by filing a tax return with the relevant business entity by using an account in the name of employees, such as D, without intentionally issuing a tax invoice, invoice, etc.

B. The Defendant in violation of the Punishment of Tax Evaders Act did not issue tax invoices, invoices, etc. intentionally to the relevant business entity, but omitted sales amounting to KRW 9,106,237,362 in the name of employees, such as D, and filed a report by omitting sales amounting to KRW 459,057,149, and evaded corporate tax amounting to KRW 7,008,869,357 on April 1, 2014 by omitting sales amounting to KRW 497,39,39,08,08357. In such a way, the Defendant evaded sales amounting to KRW 497,392,083 of corporate tax year 2013 by omitting sales amounting to KRW 1, 2014.

2. Defendant B, at the same time, and at the same place as paragraph 1, Defendant B, the operator of Defendant A, committed the same act as Paragraph 1, with respect to his duties.

Summary of Evidence

1. The defendant A's partial statement

1. Legal statement of witness E;

1. A protocol concerning suspect interrogation of the defendant A by the prosecution;

1. The written accusation, the date of the offense, the facts of offense, the copy of the report on the closure of investigation, the circumstances of offense, and the written opinion on the disposition; and

1. One to three books;

1. Previous Records: A copy of investigation report, a copy of the inquiry screen of the consolidated case, and a copy of the judgment of the Incheon District Court (2015 Gohap66), and the Seoul High Court (2017No. 434).