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

From December 22, 2008 to December 22, 2008, the Defendant is a person who operates interior interior interior interior interior decoration construction business under the trade name of building B and D in Incheon Bupyeong-gu B and C.

No person shall evade taxes, receive a refund or deduction of taxes by fraud or other improper means.

Nevertheless, even though the Defendant received the construction cost incurred from around July 1, 2013 to December 2018 from the above “D” to the national bank account (F) in the name of de facto marital spouse, the Defendant omitted the return of value-added tax and global income tax on cash sales from July 1, 2014 to December 31, 2018, without issuing evidentiary documents, and omitted the return of value-added tax and global income tax on cash sales from July 1, 2014 to December 31, 2018.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to the accusation (including attachment);

1. Relevant provisions concerning the facts constituting the crime, and the text of Article 3 (1) of the Punishment of Tax Evaders Act and the choice of imprisonment, respectively;

1. Among concurrent crimes, the crimes of violating the Punishment of Tax Evaders Act due to tax evasion under the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act shall be established separately by each taxable period of each tax;

(1) Article 62(1) of the Criminal Act (see, e.g., Supreme Court en banc Decision 99Do3822, Apr. 20, 2000; Supreme Court Decision 2000Do746, Jul. 23, 2002).

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. Aggravationd elements of at least 500 million won (special sentencing) in the amount of a recommendation according to the sentencing guidelines (the scope of a recommendation field and a recommendation type) according to the sentencing guidelines: A continuous and repeated crime (the scope of a recommendation field and a recommendation type) for at least two years; imprisonment for at least nine months through six months (the minimum limit of the sentencing range due to a rise in at least two stages as a result of the aggregation of the same competition).

3. Determination of sentence: Imprisonment with prison labor for one year, two years of suspended sentence, and community service order;