On June 20, 2013, the Defendant was sentenced to one year of imprisonment with prison labor at the Seoul Central District Court for violating the National Sports Promotion Act, and the judgment became final and conclusive on August 13, 2013.

From January 201 to September 12, 2012, the Defendant operated the domain name “D” site (E, “F,” “G, etc.), which is a gambling site where a server is located in Seoul, Gangnam-gu CBL 103, Gangnam-gu, Seoul.

On July 26, 2011, the Defendant evaded the total amount of value-added tax of 498,284,605 won, including the evasion of value-added tax of 151,170,258 won for the first year of 201 by means of using a borrowed name account, omitting reporting, etc., from January 26, 201 to January 26, 2013 in the following manner:

The summary of evidence of February 26, 2011, 201, 151, 151, 206, 611, 206, 611, 4523, 201, 2012, 131, 205, 205, 201, 26, 296, 96, 9655, 404, 605, 205 on July 26, 2012, 2012, 131, 206, 296, 965, 498, 284, 605, 201.

1. Defendant's legal statement;

1. A report on the completion of an investigation by individual business operators, a detailed statement on the use of the D gambling site, a detailed statement on the amount of sales by the D taxable period, a summary of the amount of deposits and the amount excluded, the amount of deposits by the D taxable period, the details of cash withdrawal, and the details of the amount of withdrawal by the D taxable period and cash dividend;

1. Court rulings;

1. Previous convictions in judgment: Criminal records, investigation reports (Attachment to judgment on the operation of suspect gambling sites), application of statutes governing judgment;

1. The phrase “Article 3(1)1 of the Punishment of Tax Evaders Act” as stated in the column of “Application of the Punishment of Tax Evaders Act” in Article 3(1) of the Punishment of Tax Evaders Act (Selection of Imprisonment with prison labor), along with the pertinent legal provisions on the facts constituting the crime, and the selection of the sentence

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the fact that the defendant's reasons for sentencing under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act conflict with each other, and the return and payment of the prescribed value-added tax on the operation of the illegal gambling site are also made.