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, as a representative of D who runs the wholesale retail business in Jung-gu Seoul Metropolitan Government, received payments from a borrowed-name account, which is not the above company’s account, and tried to evade taxes by omitting the amount deposited into the above borrowed-name account at the time of filing income tax and income tax return with the competent tax office.

At the above office around May 31, 2010, the Defendant evaded 86,625,000 won of income tax on the sales of the Defendant from the above day to January 25, 2014, in total, 12 times from the above day to January 25, 2014, by failing to file a return of income tax on 259,910,636 won in the borrowed account with the competent tax office through a tax accountant in filing a return of income tax return in 209.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement 1 and 2 times with respect to E;

1. The omission of D income amount, excessive report on necessary expenses, etc.;

1. Application of the income tax return from 2009 to 2013, the value-added tax return from 2009 to 2003, and the law governing the list of crimes

1. The text of Article 3 (1) of the Punishment of Tax Evaders Act (Optional to imprisonment with prison labor) concerning 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. Reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act / [the scope of recommending punishment] The basic field of subparagraph 3 (not less than 500 million won): No person who does not have an increase in the two stages (special sentencing factors) as a result of the combination of concurrent crimes (the decision of sentencing) [the decision of sentencing] [the defendant evades income tax of approximately KRW 640,000,000 for a total of four years, and the value of KRW 200,000,000,000,000 won, in light of the period of the crime, the amount of the escape tax, etc., and there is a need for strict punishment since the deviation tax amount has not been recovered.

On the other hand, the tax evasion amount is reported by the defendant when the defendant omits normal tax returns.