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

On January 1, 2009, the Defendant registered the “B” under the name of the Defendant and run a business for the purpose of constructing a yellow sand house with the address of yellow land and trees.

On March 12, 2012, after its closure, each “B” business operator registered in the name of his/her father C and C, his/her branch, as follows, and continued to run the said construction business.

1. From January 28, 2014 to January 26, 2018, the Defendant evaded taxes of KRW 10,365,256,79,686,686 on the aggregate of KRW 8,708,803,619 in the name of the Defendant and C, without issuing a tax invoice, when the Defendant received a request for housing construction from the owner of building who wants to construct a yellow-scale housing unit across the country and received a total of 10,365,256,578 won from each of the accounts in the name of the Defendant and C, and omitted sales of KRW 8,708,803,619 in total due to the failure to prepare a book, etc., and then under-reported the amount of global income tax and value-added tax of KRW 714,156,906 in total as stated in the attached list of crimes.

2. On September 1, 2014, no person using the title shall operate a business using another person’s business registration for the purpose of evading taxes or compulsory execution. (1) The Defendant using the name of business registration under C was registered as a “B” business operator under the name of the Defendant’s his/her parent for the purpose of evading compulsory execution and evading taxes, and until December 31, 2015, under the circumstances described in paragraph (1). (2) The Defendant using the name of D was registered as “B” business operator under the name of the Defendant’s parent for the purpose of evading compulsory execution and evading taxes. < Amended by Act No. 1447, May 12, 2016; Act No. 14538, Sep. 19, 2017>