Defendants shall be punished by imprisonment for eight months.

However, the above punishment against the Defendants for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendants are co-representatives of “(State)F” of the household wholesale business entity in the original city E.

No person shall evade taxes or receive tax refund or deduction by fraudulent or other illegal means.

1. From January 1, 2010 to December 31, 2012, Defendant A received a total of five borrowed accounts, such as NA, I’s account in the instant case, other than the business operator account, during the taxable period, NA, K, NAC L, NAC N,O’s agricultural bank account P, etc., and then omitted the deposit from the sales amount or discarded evidentiary documents verifying sales amount and expenditure expenses, etc.; Defendant A filed a return of value-added tax of 48,059,947 won on January 25, 2010; Defendant A filed a return of value-added tax of 48,059,947 won in return of value-added tax on December 25, 2011 to May 31, 2013; Defendant A filed a return of value-added tax of 1,000 won in total, 381, 297, 1981, 2081, 297, 2019

2. During the same period as in paragraph (1), Defendant B filed a report on the sum of KRW 171,289,938 and the aggregate of the total income tax of KRW 222,894,686 from January 25, 201 to May 31, 2013, as in Table 2 of the Crimes List of Attached Crimes, with the said method, and subsequently evaded taxes of KRW 394,184,624 in total.

Summary of Evidence

1. Defendants’ respective legal statements

1. Adjustment of the F revenue and income amount;

1. Arrangement of deposit details;

1. A resolution for rectification of value-added tax;

1. Application of Acts and subordinate statutes to the details of opening and withdrawing related accounts;

1. The Defendants: Article 3(1) of the Punishment of Tax Evaders Act and the choice of sentence concerning the facts constituting the crime;

1. Defendants on probation: Article 62(1) of the Criminal Act

1. Defendants of the community service order: Reasons for sentencing under Article 62-2 of the Criminal Act [the scope of recommended punishment] The general tax evasion type 2 (not less than KRW 300 million, less than KRW 500 million) and the mitigation area (from June to one year) [the special mitigation person] are reasonable.