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

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

Punishment of the crime

On January 2012, the Defendant evaded the value-added tax and income tax of KRW 345,40,00 in total by reducing sales and filing a return on value-added tax, including evading the value-added tax of KRW 56,048,00,00, by reducing sales and filing a return on the reduced sales through the National Tax Service’s website, even though the Defendant received sales through the borrowed account, as described in the attached list of crimes, through reducing sales and filing a return on value-added tax of KRW 1,08,53,00,00,000 in total, by filing a return on value-added tax and comprehensive income tax, in 201.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes on a written accusation, details of tax offense, written opinion on processing, details of transaction;

1. The text of Article 3 (1) of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Criminal Code of the Social Service Order is the amount exceeding 300 million won of the instant tax evasion amount.

However, it is against the Defendant’s recognition of all of the instant crimes, the circumstances leading to the tax evasion of the instant case, the developments leading up to the instant trial, the amount of tax evasion to be paid in one million won, or one million and five hundred and five million won during the instant trial, making efforts to pay taxes by paying the current 15.5 million won, and the punishment shall be determined by comprehensively taking into account the facts that the Defendant did not have the same criminal record.