The defendant is a household wholesale store and retail company in Kimhae-si, DG Kim Jong-si (Business Number E), DG GG store (Business Number G), DG store in Daegu-gu F, DG Busan-si H 106 (Business Number I), DG store in old-si, DG U.S. J in old-si (Business Number K) and DG store in Busan-si L (Business Number M) in Busan-si.

1. The Defendant: (a) sold a household that received sales tax invoice for cash sales without issuing a sales tax invoice; (b) managed a revenue book in which the sales amount was distributed to each account in the name of the head of the agency N, branchO, and the Defendant, and entered the actual sales amount; and (c) discarded the sales amount at the end of each quarter; and (d) had the intent to evade the Defendant’s total value-added tax and the Defendant’s income tax by fraud or other unlawful means, by omitting sales and purchase through a method that does not issue a purchase tax invoice, even if purchasing a household from a household manufacturing factory.

On July 2013, the Defendant evaded value-added tax by filing a final return on the value-added tax for the first period of time in 2013 with the police officer's old store of the D household's old store in the Gosi District, and the same year

1.3. From time to time by selling households equivalent to KRW 1,250,000 to Consumer P, and without issuing sales tax invoices, by receiving sales proceeds from the account in the name of the wife N and omitting sales proceeds from such transactions in the name of the wife N;

6. From July 26, 2009 to July 26, 2009, 2009, 1 and 2, 2010, 1 and 2, 2, 2012, 1 and 2, 2012, and 2, 2013, 2013, including the omission of value-added tax of KRW 31,525,070 on the omitted sales by reporting the omission of cash sales in an amount equivalent to KRW 315,25,70 in total by the time limit for payment on the 25th day of the same month. < Amended by Presidential Decree No. 24206, Jan. 26, 2009; Presidential Decree No. 23200, Jan. 1 and 2, 2010; Presidential Decree