Defendant

A Imprisonment with prison labor for six months, and for one year, for Defendant C, for each of six months.

, however, the defendant.

Punishment of the crime

Defendant A was sentenced to ten months of imprisonment for a violation of the Punishment of Tax Evaders Act by the Incheon District Court on December 15, 2011, and the said judgment became final and conclusive on April 20, 2012. On April 13, 2012, the Incheon District Court sentenced two years of suspension of execution on October 7, 2012, which became final and conclusive on August 7, 2012.

Defendant B and C are those who actually run an I entertainment drinking house in the Nam-gu Incheon Metropolitan City H and 12, and Defendant A and J are those who provide the so-called “the head of the second place” to amusement establishments.

The Defendants conspired to evade the tax by making the business registration under the name of the head of the branch office who has no specific property and intent and ability to pay the tax, allowing the nominal owner to impose the tax in the future and not paying the tax.

1. Defendant A, B, and C’s joint crime committed under the name of K, the president of the branch office of November 6, 2006, and established a business registration of the said I entertainment tavern and a credit card merchant. Defendant B and C, when they receive a credit card payment from customers by credit card, may prepare a credit card sales slip in the name of K, and conclude that Defendant B and C had no income from them and there is any income from K with no intention to pay taxes and no ability to pay taxes. On June 30, 2007, the Defendants did not pay individual consumption tax of May 30, 2007 and paid individual consumption tax of KRW 9,502,655 on May 30, 207 to K, as indicated in the attached list 1, such as where they did not pay individual consumption tax from June 30, 2007 to May 31, 2008.

Accordingly, the Defendants, in collusion with J and K, evaded taxes equivalent to KRW 87,162,358 in total by fraud or other unlawful act.

2. Defendants A and B committed joint crimes are registered under the name of L, the president of the second place of February 15, 2009, with the business registration of the said I entertainment tavern and the establishment of a credit card merchant, and Defendant B is from customers.