A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

The Defendant of the 2015 Highest 3400, the Defendant is a person who actually operates the “E” of the Jung-gu Seoul Metropolitan Government 3rd floor D for the domestic distribution of the clothing produced in the B and “B,” a business of manufacturing the clothing in China.

1. The Defendant, upon the delegation of the Defendant, deposited the sales of the customer into five borrowed-name accounts, including F, from January 1, 2009 to June 30, 2009, through F, through a party interested in internal affairs, who managed “E”, and omitted the sales of “E” intentionally by means of receiving deposits from the customer, cash transaction without preparing a transaction account book, or not issuing a tax invoice. On July 25, 2009, the Defendant evaded the sales of KRW 363,31,000 among the total sales of KRW 417,265,00 among the total sales of the first period portion of the Seoul Special Metropolitan City Jung-gu Seoul Special Metropolitan City Central District Tax Office in KRW 170 from July 25, 2009.

In addition, from that to December 31, 2011, the Defendant evaded total of KRW 2,36,65,000 among the total sales revenue of “E” 3,872,701,00 as shown in the attached Table of Crimes (1) as shown in the attached Table of Crimes.

Accordingly, the Defendant evaded value added taxes by fraud or other illegal acts.

2. On May 31, 2010, the Defendant: (a) through the aforesaid F, omitted a total of KRW 176,586,000 from January 1, 2009 to December 31, 2009, the total income tax of KRW 176,586,000 from the total income amount of KRW 190,50,500 from January 1, 2009 to December 31, 2009, thereby evading KRW 50,460,00 from the tax standard.

In addition, from January 1, 2009 to December 31, 2011, the Defendant evaded total income tax of KRW 618,351,000, out of total income amount of KRW 709,135,00, as shown in the attached Table of Crimes (2) as shown in the attached Table of Crimes.

Accordingly, the defendant evaded the comprehensive income tax by fraud or other illegal act.