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

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

Punishment of the crime

On March 30, 2010, the Defendant, who was operating the manufacturing business under the trade name of Kimhae-si E Co., Ltd., and had access to the F Accounting Corporation's website at the office of Busan City F Accounting Corporation on its own responsibility and filed a corporate tax for the business year 2009 of E Co., Ltd. in accordance with the accounting company's 200. On March 30, 2010, the Defendant evaded corporate tax of KRW 1,519,612,440 by appropriating all of 5 accounts such as 14 accounts such as tools cost, etc. and 6,943,14,600 among the costs indicated in the manufacture cost statement, including 118,08,30 won, such as gas supply cost, and 118,008,152,900 won, among

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. A protocol concerning the suspect examination of the accused;

1. The protocol of prosecutorial statement concerning H;

1. The defendant and his defense counsel's assertion as to the accusation, each written confirmation (the processing cost portion in the income statement, the processing cost portion in the specifications of the manufacturing cost statement), the statement copy, the defendant and his defense counsel. While the defendant filed a false declaration of expenses while filing a corporate tax return for the business year 2009, the defendant asserted that the above provision does not violate the above provision because the defendant merely filed a false declaration without any fraud or other unlawful act under Article 3 (1) of the Punishment of Tax Evaders Act in the process of filing a false declaration.

The fraud or other unlawful act stipulated in Article 3(1) of the Punishment of Tax Evaders Act is a false entry in books, such as preparation of double books, "preparation and receipt of false evidence or false documents," "a destruction of books and records," "a concealment of property, fabrication or concealment of income, profit, act or transaction," "an act of not preparing or keeping books, or an act of not preparing or keeping books, a tax invoice or a list of invoices, or a list of total tax invoices, or a manipulation of a list of total tax invoices, or operation of enterprise resource planning facilities under Article 24(1)4 of the Restriction of Special Taxation Act.