A shall be punished by imprisonment with prison labor for eight months, by a fine of ten thousand won,00,000 won.

However, the defendant A.

Defendant

A is a person who actually operated B from around October 2010 to October 2015, and Defendant B is a corporation with the purpose of accommodation business in Busan Jin-gu.

1. Defendant A

A. On July 23, 2011, the Defendant evaded the value added tax of KRW 41,782,524 as of July 25, 201 by omitting the sales amount of KRW 417,825,239 by preparing and reporting account books as if the amount of the credit card sales amount was the cash sales amount, instead of the actual cash sales amount that did not issue a receipt, at the Busan District Tax Office located in 23, Busan, Dong-gu, Busan, Busan, the Defendant reported the value added tax of KRW 20,524,00,000,000 on July 25, 201, by omitting the sales amount of KRW 41,782,524 as of the expiration of the reporting deadline.

The Defendant, from January 25, 2015, evaded value added tax of KRW 271,116,285 over eight times, as shown in the List of Offenses (1) by fraud or other unlawful act by the Defendant, as well as this, until January 25, 2015.

B. On April 2, 2012, the Defendant evaded corporate tax of KRW 25,687,714 on the same day by omitting the sales amount of KRW 278,473,196 by preparing and reporting a book as if the amount of cash sales was a cash sales amount, instead of the actual cash sales amount that did not issue a receipt, by calculating only 2% of the credit card sales amount into the corporate account instead of the actual cash sales amount that did not have been issued. The Defendant evaded corporate tax of KRW 25,687,714 on the same day by omitting the sales amount of KRW 25,714 on the same day.

In addition, the Defendant’s act of fraud or other unlawful act until March 31, 2015, including this, is added to four times as shown in the List of Offenses (2).