A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant is a person who operated C with the aim of producing a household for children from April 12, 2010 to February 2014.

1. Tax evasion;

A. The Defendant is evading value added: 2011

7. (4) around January 27, 2012: (a) selling households equivalent to KRW 18,00,000 to D Company E; (b) without issuing a tax invoice; and (c) receiving sales proceeds from the Defendant’s personal account instead of a corporate account to the Defendant’s personal account; and (b) filing a return by omitting sales equivalent to KRW 464,534,00 in total from that time to December 31, 201 by receiving the Defendant’s personal account; and (c) evading sales equivalent to KRW 46,452,583 in addition to the sales omitted due to the lapse of the payment period on January 27, 2012; and (d) evading the value of KRW 1,201, KRW 201, KRW 12, and KRW 201, KRW 13738,931, as shown in attached Table 200.

B. On April 2, 2012, the Defendant evaded the corporate tax of KRW 149,364,594, total amount of corporate tax on the business income omitted in the year 2011 by omitting KRW 33,722,128 of the business income in the same manner as in the preceding paragraph when filing a corporate tax return with the 23 Kim Jong-si in the Gyeonggi-si Kim Jong-si in the middle of 2011, and by passing the payment deadline, as well as evading the corporate tax equivalent to KRW 18,16,314 of the omitted business income due to the lapse of the payment deadline in the same manner as in the attached Table 1, as in the attached Table 1.

2. On January 27, 2012, the Defendant submitted a list of total tax invoices by customer, when filing a final return on the value added tax at the 23 Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si on January 27, 201, at the 2011.

7.4. Around around 100, around 360,452,671 won by selling households equivalent to KRW 18,000 to D Company E and selling households equivalent to KRW 824,986,307, including not issuing a tax invoice, and omitting the sales invoice to the tax authorities and omitting KRW 464,53,636, in sales amount of non-data 360,452,671.