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

The Defendant is a person who operated an electronic commerce enterprise with the trade name of “C” from October 20, 2008 to retail consumer products in Mapo-gu Seoul.

The Defendant, while operating the above C, received money from the account in the name of D (E,F, G, and H) to conceal actual sales, and evaded KRW 659,742,160, which was received as an individual account on May 29, 2014 when filing a comprehensive income tax return on May 29, 2014, by omitting KRW 659,742,160, which was received as an individual account, and filing a report on global income tax and evading KRW 4,702,766, as shown in the attached list of crimes, such as evading KRW 429,378,819.

Accordingly, the Defendant evaded taxes by fraud or other illegal act.

Summary of Evidence

1. Defendant's legal statement;

1. Statement made to D by the police;

1. Application of Acts and subordinate statutes to accusations, 2013-2016 value-added tax and global income tax returns, investigation reports (report accompanying details of entry into borrowed accounts and transactions of borrowed accounts);

1. Relevant provisions concerning the facts constituting the crime, and the text of Article 3 (1) of the Punishment of Tax Evaders Act and the choice of imprisonment, respectively;

1. The former part of Article 37 and Article 38 (1) of the Criminal Act to increase concurrent crimes;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Reduction element of a recommended sentence according to the sentencing guidelines (a decision of type) shall be limited to the scope of a tax offense [the type 2], which is not less than 300 million won, and less than 500 million won (a special person): Where the actual amount of profit is minor, and where a tax evasion act is committed intentionally without fault, an aggravated element: A continuous and repeated crime committed for not less than two years [the area of recommendation and the scope of recommendation], imprisonment with labor for not less than four months (one-third reduction of the lowest limit of a sentence due to the increase in the one-stage as a result of adding up the same concurrent amounts);

2. Circumstances favorable to the determination of sentence: The fact that it is against nature, the fact that the value-added tax is not received according to transaction practices, which seems to have been committed with dolusent perception, and the profit actually earned on an individual basis is not significant;