Defendants shall be punished by imprisonment for six months.

However, each of the above penalties shall be executed for two years from the date this judgment becomes final and conclusive.

Criminal facts

On July 22, 2005, the Defendants jointly run the interior business with the trade name of “F” from the Ulsan-gu E 21st of July, 2005, and registered Defendant A under the name of sole representative. On November 27, 201, the Defendants moved the place of business to Ulsan-gu G shopping district and continued to jointly operate the said “F”.

As seen above, the Defendants conspired to evade taxes by jointly operating “F” and not wanting to receive tax invoices from the trading companies that do not want to receive tax invoices by way of omitting sales by receiving deposits from Defendant B, an industrial bank account in the name of Defendant B, which is the next account of the Defendants, rather than the “F” account.

In collusion, the Defendants were to evade the value-added tax of KRW 23,202,287 by omitting the transaction amount from the traders who do not want to receive the tax account statement from the accounts in the name of Defendant B in the middle-gu Office of “F” around January 25, 2012 and the total income tax of KRW 70,285,983 in the income tax on the income tax of KRW 556,971,651 and were to evade the income tax of KRW 70,285,000 in the total amount of KRW 395,00 in the income tax of KRW 30,285,983 from January 25, 2012 to May 31, 2016; to evade the sales amount of KRW 232,02,87 in the name of Defendant B; and to evade the total amount of KRW 395,985,90 in the income tax on the income tax of KRW 205,985.

As a result, the Defendants conspired to evade taxes by fraud or other unlawful act.

Summary of Evidence

1. Defendants’ legal statement

1. An accusation, a report on the completion of an integrated investigation, a report on determination of value-added taxes by a general taxable person, a final return on a standard taxation, a payment statement, a statement of tax omission, a statement of calculation of a tax evasion, a method of calculating a comprehensive income tax, and a method of calculating value-added taxes.