Defendant shall be punished by imprisonment for a term of two years and six months and by a fine of two thousand won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of Jung-gu, Daejeon who carries on a business such as wholesale, construction, etc. of creative products in Jung-gu, Daejeon.

1. The Defendant in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Punishment of Tax Evaders Act entrusts the accounting corporation in Seo-gu Daejeon, Seo-gu, Daejeon to keep books and file reports on the above company, and received sales money from the customer to the personal account in the name of the Defendant, and did not deliver the data on sales money transferred to the personal account to the said H, thereby attempting to evade taxes by making false entries of the books by omitting them in the books.

Around January 2, 2013, the Defendant received 304,70 won from the said Company’s office from the said Company’s office to the Agricultural Cooperative account (J) account in the name of the Defendant, including the transfer of 304,70 won from the said Company to the Defendant’s account. From around that time to December 31, 2015, the Defendant received 12,828 total sum of 13,470,972,257 won from around December 31, 2015 to the personal account in the name of the Defendant, and made a false entry in the account by omitting it in the account book. The Defendant evaded the value-added tax for 2013,850,157 won, value-added tax for value-added tax for 2014, value-added tax for value-added tax and corporate tax for 817,11,272 won, value-added tax for 2015, value-added tax and corporate tax for value-added tax for 914,3636,278.

As a result, the Defendant evaded taxes by fraud or other unlawful act of making false entries in books.

2. On January 2, 2013, the Defendant violated the Punishment of Tax Evaders Act, including the supply of goods or services equivalent to KRW 61,818,00 at the office of the said company to “K”, but did not issue a tax invoice for the said goods or services. However, even if the Defendant supplied goods or services equivalent to KRW 2,684,00,000, in total, for 2,684 times from that time to December 31, 2015, including the supply price of goods or services, the supply price of which is equivalent to KRW 2,722,705,293, the supply price was not issued.