A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

From July 2014, the Defendant: (a) from D, E, and F’s broadcast performers of “F,” the Internet broadcasting company (BJ) from around 50,000 to KRW 100,000,000 per month; (b) on the Internet broadcast, the Defendant purchased or reselled Nice Game money without business registration with many unspecified people without business operators; and (c) conspired to evade tax by borrowing the national bank account in the name of G and concealing income or profits.

Accordingly, from July 24, 2014 to December 31, 2014, the Defendant sold Nice Game money to many unspecified persons via the Internet at the Defendant’s home located in H from July 24, 2014 to December 31, 2014, received total of KRW 681,564,000 from the transaction revenue related thereto to the national bank account in the name of the said G, and concealed the amount of income by depositing it into the national bank account in the said G, and passed the final return deadline for comprehensive income tax and value added tax on July 2015.

Accordingly, the Defendant, in collusion with the above D and E, evaded the total of KRW 77,984,391 and value-added tax of KRW 61,960,363 in 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution with regard to G;

1. Statement made to I by the police;

1. A written accusation by the head of the Si interest tax office;

1. Details of transactions of borrowed accounts in the name of G;

1. Report on investigation (with regard to the method of calculating the amount of tax evaded), application of report on investigation (Attachment to calculation of the amount of tax evaded by a tax office for entertainment);

1. Relevant provisions of the Act on the Punishment of Tax Evaders and Articles 3 (1) and (6) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Type 1 (less than 300 million won) of the basic area (from June to October) of the scope of the recommended punishment;

2. The defendant's person who is against the decision of the sentence and who is the first offender and whose amount of evasion is not much specified.