A shall be punished by imprisonment with prison labor for ten months, and by a fine of two million won for Defendant B.

(2).

1. Defendant A is obvious that, for the purpose of funeral service business, etc., Defendant A was the representative director of Defendant B, a corporation established with its head office in Namyang-si, the head office of which was located in Nam-si, and as of March 31, 2011 through December 111, 2013, “from December 26, 2013” in the facts charged, Defendant A is a clerical error in the indictment, and thus, it shall be corrected as above without changing the indictment.

26.Persons who held office until now, with the intention of evading corporate tax by providing funeral services to resident residents, etc. and by reporting the amount of their sales, not including the amount of their sales despite having received cash payments, or by reducing that amount;

(a) evades KRW 105,321,100 of the corporate tax for the year 2010 by omitting KRW 576,512,490, a cash sales of the said corporation, when filing a corporate tax return for the year 2010 in Namyang-si, Namyang-si, in April 1, 2011;

(b) evades KRW 147,814,210 of corporate tax for the year 2011 by omitting KRW 760,237,340, which is cash sales of the said corporation, when filing a corporate tax return for the year 2011 in Namyang-si, Namyang-si, in April 3, 2012;

C. On April 2, 2013, when filing a corporate tax return for the year 2012 with the Namyang-si, Inc., Ltd. on April 2, 2013, by omitting KRW 124,400,000, which was cash sales of the said corporation in the year 2012, the said corporation evaded corporate tax of KRW 12,440,00 of the corporation B in three times, thereby evading corporate tax of KRW 265,575,310 in the aggregate of corporate tax of Company B in the year 2012.

2. Defendant B, a representative director of the Defendant, committed the above violation in relation to the Defendant’s business at each time and place specified in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Protocol concerning the suspect examination of the defendant A by the prosecution;

1. Protocol of Statement of Police with D 1.