Defendants shall be punished by imprisonment with prison labor for three years and by a fine of 2,000,000 (2 billion won).

The Defendants did not pay a fine.

Punishment of the crime

Defendant

A is a person who has worked as an office in F in a tax accounting corporation, and Defendant B is a person who has operated G in an intermediate treatment company specialized in waste incineration.

On December 5, 2003, G Co., Ltd. (hereinafter “G”) acquired and operated land and factory facilities related to the waste incineration site located in the Seo-gu Incheon Metropolitan City, Seo-gu, Incheon, and sold on December 5, 2005 the I Co., Ltd. to 14.3 billion won (excluding value-added tax) for waste incineration permit and license, real estate, facilities, and equipment, etc., and then moved the place of business to the J-si in Gyeonggi-si on February 22, 2006, but was disposed of ex officio on June 30, 2006.

(3) The court below's decision-making and collection of the amount of tax is justified. The court below's decision-making and collection are justified. The court below's decision-making and collection are justified. The court below did not err in the misapprehension of the legal principles as to "the amount of tax to be imposed in G". The court below did not err in the misapprehension of the legal principles as to "the amount of tax to be imposed in G". The court below did not err in the misapprehension of the legal principles as to "the amount of tax to be imposed in G". The court below did not err in the misapprehension of the legal principles as to "the amount of tax to be imposed in G". The court below did not err in the misapprehension of legal principles as to "the amount of tax to be imposed in G". The court below did not err in the misapprehension of legal principles as to "the amount of tax to be imposed in the misapprehension of legal principles as to the amount of tax to be imposed in the manner of book manipulation, etc."

Defendant

A accepted the request of Defendant B, thereby, the Defendants were to evade taxes by appropriating the book value in excess of the book value and reporting assets disposal profits under the influence of the Defendants.

No person shall evade taxes by fraud or other improper means.

On March 22, 2006, the Defendants filed an electronic return of G corporate tax in March 22, 2005 through the National Tax Service by requesting the K Certified Tax Accountants to submit the book value of G-owned land, buildings, and other machinery, equipment, etc. in excess of the actual book value as follows, thereby underreporting the profits from disposal of G assets.

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