A defendant shall be punished by imprisonment for a term of two years and a fine of sixty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who is engaged in the construction business of multi-family house in the Gwangju City Council without business registration.

No person shall evade taxes, receive a refund or deduction of taxes by fraudulent or other illegal means.

1. Violation of the Punishment of Tax Evaders Act;

A. On July 25, 2011, the Defendant evaded the value-added tax of KRW 54,000,000 by fraud or other unlawful act by failing to omit sales amount of KRW 545,00,000 through issuance of tax invoices on Echeon-si, Jung-si, the competent tax office, and through the use of borrowed accounts, etc.

B. On January 25, 2013, the Defendant evaded the value-added tax of KRW 164,00,000 by fraud or other unlawful act by omitting the sales amount of KRW 1,636,00,000 through issuance of tax invoices and use of borrowed accounts in the above e-tax evasion statement, when the Defendant reported value-added tax for the second period on January 25, 2012.

C. On May 31, 2013, when filing a global income tax return for the year 2012, the Defendant evaded the comprehensive income tax of KRW 174,00,000 by fraud or other unlawful act by omitting and omitting the amount of KRW 521,00,000 from the issuance of tax invoices and the use of borrowed accounts.

2. On January 25, 2012, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) omitted sales amount of KRW 3,271,00,000 and omitted sales amount of KRW 327,000 through the issuance of tax invoices and the use of borrowed accounts in the above e-mail tax invoice, thereby evading the value-added tax of KRW 327,00,000 on three occasions in total until the time when the value-added tax was filed on July 25, 2012, as shown in the list of crimes in the attached Table, including the act of evading the value-added tax of KRW 322,00,000,000, as shown in the list of crimes.

As a result, the Defendant taxes of KRW 622,00,000 by fraud or other unlawful acts.