A shall be punished by imprisonment with prison labor for ten months.

However, with respect to Defendant A, a punishment shall be imposed for a period of two years from the date this judgment becomes final and conclusive.

Defendant

The "B" is a corporation established for the purpose of creative production and wholesale and retail business, and the defendant A is the representative director of the "B".

1. Defendant A

A. On July 25, 2014, when the Defendant reported the value-added tax at the main tax office located in the State tax office in January 25, 2014, the Defendant evaded KRW 53,637,362 of the value-added tax by omitting the total amount of KRW 56,373,619, as indicated in the schedule of sales omitted declarations, from January 2, 2014 to June 30, 2014.

2) On January 25, 2015, when the Defendant reported the value-added tax on the quarterly value at the main tax office on February 2014, 2015, the Defendant filed a return by omitting KRW 717,978,728 in total, as indicated in the list of sales omitted, to E on July 1, 2014 through December 31, 2014, and subsequently evading KRW 68,797,874 in value-added tax.

3) On July 25, 2015, when the Defendant reported the value-added tax of quarterly value at the main tax office located in the State on January 25, 2015, the Defendant filed a return on the omission of KRW 651,723,455, a total of KRW 651,723,455, as indicated in the list of sales omitted, and subsequently evaded value-added tax of KRW 54,672,347, from January 1 to June 30, 2015.

4) On January 25, 2016, when the Defendant reported the value-added tax on the quarterly value at the main tax office located in the State tax office in February 25, 2015, the Defendant filed a return on the omission of KRW 543,651,057, a total of KRW 543,655,106, as indicated in the list of sales omitted; and filed a return on the omission of KRW 528,00 from July 1, 2015 to December 31, 2015, the Defendant evaded value-added tax of KRW 54,365,106.

B. On January 25, 2015, the Defendant evaded corporate tax amounting to KRW 36,814,296 by omitting the total amount of KRW 1,284,352,347 as stated in the schedule of omitted sales, which was supplied to E, etc. over 889 times from January 2, 2014 to December 31, 2014 when filing a return of corporate tax for the year 2014 at the main tax office.

(c)

On January 2, 2014, the Defendant, who has not issued a tax invoice, did not deliver the tax invoice to E, even though he supplied goods equivalent to KRW 2,300,000 at the office of the general accounts for dispute resolution. < Amended by Act No. 13173, Dec. 31, 2015>