Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 5,000,000 won.

Defendant

B The above fine shall not be paid.

Criminal facts

1. Defendant A

A. The Defendant engaged in entertainment tavern business in Seoan-gu, Seoan-si, Seoan-si, and from February 1, 201 to September 26, 201, with the trade name of D (representative E) “D” (representative E). From September 14, 2011, the Defendant actually operated entertainment tavern business with the trade name of “F” (representative B).

No person shall evade a tax by any deceit or other fraudulent act, such as hiding property, manipulating or concealing income, profit, act or transaction.

Nevertheless, the Defendant, without issuing evidentiary documents, such as a receipt or tax invoice for cash sales received from the customer of the said entertainment drinking club, deposited and stored the cash revenue in a separate borrowed account (title G), and had the intent to evade value-added tax and income tax by filing a return on the amount of revenue reduction.

The Defendant reported the amount of income of the said entertainment tavern at KRW 534,820,617, which is less than the actual 759,054,545 won from January 1, 2010 to June 30, 2010, in a astronomical Tax Office located in Dong-gu, Dong-gu, Dong-gu, Dong-gu, 14, 80, the Defendant reported the amount of income of the said entertainment tavern at KRW 534,820,617, which is less than the actual 759,054,545, and did not pay value-added tax (including additional tax) after the lapse of the reporting and payment period at that time until December 31, 2012, the Defendant did not pay value-added tax, income tax, individual consumption tax, total amount of income tax, 449,04,827, as stated in the attached list of crimes.

As a result, the Defendant evaded a total of 449,04,827 won, such as value-added tax, by fraud or other unlawful acts.

B. On February 1, 2010, the Defendant registered a business by using the aforementioned “D” entertainment drinking club under the name of the Defendant’s employee E for the purpose of tax avoidance in the astronomical Tax Office, and registered a business by using the said “F” entertainment drinking club under the name of the Defendant’s prior ships for the purpose of tax avoidance in the astronomical Tax Office around September 14, 2011.

2. Defendant B. The Defendant