A defendant shall be punished by imprisonment for one year.

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

The Defendant is a person who operated D with a business of wholesale and retailing construction materials from June 15, 2006 to December 3, 2015.

1. Tax evasion;

A. A. Around May 16, 2013, the Defendant evaded comprehensive income tax, in collusion with the purchaser’s transaction partner to report and pay D’s comprehensive income tax assessment standards for the taxable period from January 1, 2012 to December 31, 2012, the Defendant: (a) operated a business not to disclose the actual purchase and sale price of D; (b) operated a business not to disclose the purchase and sale price; and (c) submitted comprehensive income tax assessment standards in collusion with the purchaser’s transaction partner to purchase and sell construction materials without issuing or receiving tax invoices; and (d) submitted the comprehensive income tax return document with reduced tax amounting to KRW 132,512,996.

The Defendant, by such unlawful means as above, evaded total income tax of KRW 45,536,540 for the said taxable period from that time to June 24, 2016, together with total income tax of KRW 233,824,768 for four occasions, such as the list of crimes in attached Form (1).

B. On July 25, 2012, the Defendant is evading value added tax at the public tax office located in 113 as a studal yellow dust at the time of official residence on July 25, 2012, and from January 1, 2012, the same year

6. Until October 30, 2012, when reporting and paying D’s value-added tax, and amount of tax for the taxable period in collusion with the purchaser and the purchaser transaction party, they conduct business to ensure that the purchase, sales, and sales of construction materials are not revealed through the Agricultural Cooperative Account in the name of E (Account Number:F) under the name of E (Account Number) and that the purchase, sales, and sales are not revealed, and then submit taxation standards, such as underreporting sales amount and the purchase amount underreporting in the documents for declaration of value-added tax, including underreporting the sales amount and the purchase amount underreporting, which are written to be 560,206,291.

The Defendant filed a return on the sales amount and the purchase amount under the above conditions, thereby making it illegal for the said taxable period.