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

The defendant is a person who actually operates the "E" store in Gangnam-gu Seoul and the "G" store in Gangnam-gu Seoul Metropolitan Government F.

No person shall evade taxes, receive a refund or deduction of taxes by fraudulent or other illegal means.

From July 1, 2010 to December 31, 2010, the Defendant evaded the total income tax and value added tax of KRW 495,393,178 in total by omitting the sales report by omitting the proceeds from the supply of goods, such as furniture, to buyers, such as households, from the said place of business, and omitting the payment from the deposit to the agricultural cooperative account under the name of the Defendant’s father H. in the name of the Defendant.

As a result, the Defendant evaded the tax of KRW 495,393,178 by fraud or other unlawful act.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. Statement of questioning the suspect of the offense;

1. A report on completion of investigations by individual entrepreneurs;

1. Statement of account deposit details omitted;

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 3 (1) 1 of the Punishment of Tax Evaders Act (Selection of Imprisonment with prison labor);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Sentencing Sentencing [Scope of Recommendation] Sentencing 2 types (30 million won or more, and less than 50 million won) (a year or 2 years of imprisonment with prison labor) / [a person subject to special sentencing] / [a person subject to multiple crimes] continuously and repeatedly committed (aggravating factors) for more than two years / [a person subject to multiple crimes] / The types of concurrent crimes between general tax evasions shall be determined on the basis of an aggregate of the total amount of the amount of the amount of the tax evasion, and 1/3 of the lowest limit of the amount of the sentence when the type of the most serious one crime is higher than that of the most serious one crime