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

From February 25, 199 to December 31, 2012, the Defendant is a person who operates “D” in Jongno-gu Seoul Metropolitan Government Jongno-gu C and has transacted precious metals.

On March 2009, the Defendant: (a) borrowed another person’s name from the above D to make a business registration; and (b) distributed and reverted D’s sales and income to the above company that made it on the pretext of tax processing; (c) made a business registration as an advantageous simplified taxable person in tax accounting; and (d) made a tax return as an entity subject to simplified taxation and a person subject to simple book book, with the intention to evade the Defendant’s value-added tax and income tax arising from the said D business by lowering its tax base and tax rate by filing a return under the name of the name of the name of

1. On March 1, 2009, the Defendant evaded value-added tax by making a business entity under the name of “F” from a land owner E, a buyer, and filing a simplified taxable business registration. On July 6, 2009, the Defendant reported the first value-added tax return for the year 2009 to the head of the Seoul Geumcheon District Tax Office on July 6, 2009, by entering the amount equivalent to KRW 47,930,000 as if D’s sales were F’s sales, into the simplified taxable return for the amount of KRW 47,930,000 as if D’s sales were F’s sales. Upon the lapse of July 25, 2009, the said amount of KRW 47,930,000,000 was omitted from the assessment base of D’s value-added tax, the said return and payment deadline of D’s value-added tax, which was a fraudulent or other unlawful act, and then evading KRW 45,2005,1500.

2. Around March 2010, the Defendant evaded income tax by making a simplified business entity under the name of G, the mother of G, “H,” and making a simplified business registration. On May 1, 2010, when filing income tax return with the head of Seoul Yangcheon Tax Office on May 1, 2010, the said G included business income by operating H in the said business year.