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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant, who operated a sales company for young children with the trade name called “D” in the Naman-gun C, the Defendant, from January 201 to July 201, operated the said company in the name of E, an employee of the said company, and after August 201, in the name of the Defendant.

While the Defendant was running a business by importing teaching tools for young children from China and delivering them to transaction parties such as D Branch, the Defendant was willing to evade the comprehensive income tax by reducing the unit cost of teaching tools for young children imported to customs offices, reducing the expenses by reporting it, and accordingly reducing the amount of the Defendant’s total income by issuing account statements and tax account statements to the Defendant’s transaction partners.

1. On May 31, 2011, the Defendant evaded taxes in the taxable year 2010 filed a comprehensive income tax confirmation return with the tax office in the name of the above E in the tax office in the tax year 2010, and reported the total amount of income to KRW 2,742,848,986.

However, the Defendant, from January 1, 2010 to December 31, 2010, sold teaching tools equivalent to KRW 6,234,656,895, which are goods exempt from value-added tax, to 64 business partners, including F, etc., and received an income equivalent to the above amount, the Defendant filed a report on the reduction of the unit price of the teaching tools imported from China to KRW 2,158,117,85, and accordingly filed the report on the reduction of the unit price of the teaching tools imported from China, and accordingly, filed the report on the amount of KRW 2,742,848,986 with the business partners and filed the report on the confirmation of the comprehensive income tax.

Ultimately, the Defendant, as seen above, evaded KRW 237,145,698 of the total income tax reverted to year 2010 by filing a reduction report on the amount of income 3,491,807,909.

2. On May 31, 2012, the Defendant evaded taxes for the taxable year 201, submitting a comprehensive income tax confirmation return for the taxable year 201 to the tax offices with the above E and its own name on May 31, 2012, the total amount of income is KRW 2,662,430,657, and KRW 2,439,684,120.