A defendant shall be punished by imprisonment with prison labor for ten months and a fine of 100 million won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who, from March 2, 2008, operates a private enterprise engaged in the business of manufacturing and selling windows and windows free of the trade name “E” in Hong-gun, Hong-gun.

Although the Defendant sold materials equivalent to KRW 58,943,536 to F et al. from January 1, 2012 to December 31, 2012, the Defendant: (a) sold the said materials to F et al.; (b) did not issue a tax invoice for the sale of the said materials; (c) did not sell the said materials; (d) concealed the income actively by receiving the said materials through cash or the Defendant’s account borrowed from the Defendant’s wife’s account; and (e) did not file a comprehensive income tax return until January 25, 2012, the Defendant evaded KRW 58,943,536 of the comprehensive income tax by making it difficult to collect taxes by making it difficult to file a comprehensive income tax return until January 2

From this point to May 31, 2017, the Defendant evaded 649,89,832 won in total of value added tax and comprehensive income tax by fraud or other unlawful act 14 times as shown in the list of offenses.

Summary of Evidence

1. Statement by the defendant in court;

1. Details of deposits, estimates, confirmation of amounts suspected of not being issued, details of reports on value added taxes, details of comprehensive income tax returns, comparison table of loans, and statements of profits and losses;

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

1. Relevant provisions of the Punishment of Tax Evaders Act and the text of Article 3 (1) of the Punishment of Tax Evaders Act (Concurrent punishment of imprisonment and a fine in accordance with Article 3 (2) of the Punishment of Tax Evaders Act) concerning the crime;

1. As to the punishment of aggravated concurrent crimes: Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act with respect to the fine: Article 20 of the Punishment of Tax Evaders Act, and the former part of Article 37 of the Criminal Act (Article 38 (1) 2 of the Criminal Act does not apply with respect to the restriction on aggravation of punishment with respect to concurrent crimes, but with respect to each act listed in the list of daily crimes in the attached Table, the penalty amount shall be added up after calculating the amount of fine);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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

1. Protective observation and community service order under Article 62-2 of the Criminal Act;

1. The reason for sentencing of Article 334(1) of the Criminal Procedure Act (amended by Act No. 334) is general.