A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

1. The Defendant is a person who has operated the business E in the field of the present official E in Sil interest, when the Defendant violated the Punishment of Tax Evaders Act due to the evasion of value added tax;

On July 25, 2014, the Defendant evaded the value-added tax of KRW 21,623,766 of the value-added tax of January 2014 in the same way from around that time to January 25, 2017 by means of remittance of the sales proceeds from the above company’s sales proceeds through the borrowed account and omitting the sales proceeds. In addition, the Defendant evaded the value-added tax of KRW 546,390,225 in total on seven occasions, such as the previous list of crimes (1) in the same way from around that time to January 25, 2017.

As a result, the Defendant evaded taxes by fraud or other illegal acts, such as using a borrowed account.

2. The Defendant, in violation of the Punishment of Tax Evaders Act due to the evasion of comprehensive income tax, evaded total income tax of KRW 110,171,264 in May 31, 2015, as well as the total income tax of KRW 612,671,179 in three times from around that time to May 31, 2017, as shown in attached Table 12,671,179 in total, from around March 31, 2017.

As a result, the Defendant evaded taxes by fraud or other illegal acts, such as using a borrowed account.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act (elective of imprisonment);

1. Grounds for sentencing under the former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act, as the punishment for concurrent crimes;

1. Scope of recommended punishment on the sentencing guidelines: continuous and repeated crimes of increasing two years (special aggravated) as a result of combined taxation of the same kind of concurrent crimes, consisting of three types of tax evasion (not less than 500 million won).

2. Determination of sentence: Imprisonment with prison labor for a period of ten months - A favorable normal condition: A person who reflects the error, has no criminal record for the same kind of crime, - A person who evades a large amount of tax for a considerable period of time, and does not pay taxes evaded;