1. The defendant shall be punished by imprisonment for not more than two years and a fine not exceeding 2,705,00,000 won; and

2. The above fine shall not be paid by the defendant.

Punishment of the crime

The defendant is a person who actually operated D (Representative E), G (Representative E) and wholesale and retail business of disposable Products in Gangseo-gu, Busan, and I (Representative E) Do retail business in Daegu-gu.

1. Violation of the Aggravated Punishment Act;

A. On June 1, 2010, the Defendant evaded income tax of KRW 185,904,203 by omitting a return on sales amount of KRW 3,885,700,935 from January 1, 2009 to December 31, 2009 and purchase amount of KRW 3,367,331,90 from January 1, 201 to December 31, 2009, and failing to receive or issue a tax invoice even after receiving or supplying the goods.

From June 1, 2013 to June 1, 2013, the Defendant evaded income tax of KRW 788,977,807 by fraud or other unlawful act four times as indicated in the following crime list.

On June 1, 2010, 2009, 3, 885, 700, 700, 935, 367, 367, 331, 990, 185, 904, 2032, 4, 964, 508, 244, 341, 329, 329, 956 230, 637, 930 303, 57, 578, 318, 318, 314, 779, 794, 78, 1964, 204, 1964, 205, 1964, 205, 207, 2015, 197, 2015, 15, 2014, 2015

B. Around January 26, 2010, the Defendant evaded value-added tax of KRW 210,212,521 by means of not issuing a tax invoice, even if he/she supplied goods equivalent to KRW 2,102,125,216 to J (Korean representative) during the period from July 1, 2009 to December 31, 2009, which was the taxable period of the value-added tax of KRW 2,102,125,216, among G and I.

The Defendant, including this, from that time until July 26, 2013, committed the act of fraud and other unlawful act on eight occasions as indicated in the list of crimes in the following manner. The sum of value-added taxes is KRW 1,911,489,213.