1. On July 9, 2009, the Defendant: (a) registered the business of D using the name of Kim Jong-si, a spouse’s outer village; and (b) carried out food materials expendable goods and wholesale business for refined meat goods; and (c) received awareness of the intent to evade value-added tax and comprehensive income tax by depositing the sales into six borrowed accounts, including employees, etc., and omitting sales.

2. Criminal facts;

A. From January 26, 2015 to December 31, 2014, the Defendant violated the Punishment of Tax Evaders Act related to the evasion of value-added tax: (a) received at least 244,00,682 won from the D office to the customer from July 1, 2014 to December 31, 2014; (b) omitted sales from the accounts in the name of C and E, etc.; and (c) filed a return on the tax base of value-added tax for 2036, 206, 205, 206, 207, 206, 366, 205, 206, 206, 306, 205, 206, 206, 3616, 206, 205, 206, 2016, 206, 2016, 3616, 206, 2065, 20616, 265, 206

B. On June 1, 2015, the Defendant violated the Punishment of Tax Evaders Act related to the evasion of global income tax: (a) received 52,713,455 won from six deposits in the account in the name of the employees, such as C and E, from the D office to December 31, 2014; and (b) omitted such income from the income, the global income tax base for the year 2014, with the content of omitting the above income from the said income in the following: (c) around May 2015.