A defendant shall be punished by imprisonment for one year.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The defendant is a former representative of E Co., Ltd. who evaded corporate tax in 2008.

The Defendant directly exported precious metals from November 2008 to December 2008, but, in order to avoid tax burden to be incurred when exported in the name of a stock company E, sold gold bullion 3,213,893,00 won to a corporate entrepreneur registration certificate of F Co., Ltd. by providing money, and then exported gold bullion 3,213,893,00 won to the name of F Co., Ltd. and submitted documents as if he exported in the name of F Co., Ltd. on March 31, 2009. On March 31, 2009, the Defendant evaded corporate tax of 10,252,319 won by concealing the above details of trading while filing a corporate tax return of the paper business on March 31, 2009.

2. The Defendant evaded corporate tax from January 2009 to June 2009 by exporting the amount equivalent to KRW 11,687,397,000 in gold bullion in the same manner as described in paragraph (1). Around March 31, 2010, the Defendant filed a return of corporate tax on March 31, 2009 from the paper tax office located in the Jongno-gu Seoul Metropolitan Racing Movement and concealed the said details of transactions, thereby evading corporate tax amounting to KRW 52,565,592.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of witness G;

1. A written accusation, written confirmation, or written reply;

1. Application of Acts and subordinate statutes to investigation reports (F companies' H telephone record reports), investigation reports (in cases of determining corporate tax and tax base and tax amount), investigation reports (in cases of applying simple expense rates), investigation reports (in cases of submitting simple expense rates, attaching documents of assessment of tax base and tax amount);

1. Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010) (amended by Act No. 9919, Jan. 1, 2010); Article 3(1) main sentence of the Punishment of Tax Evaders Act (amended by the Presidential Decree No. 2008) (amended by Act No. 2009, Dec. 1, 200); and

1. former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act by aggravation of concurrent crimes (Aggravation of concurrent crimes with punishment as provided for in Article 1 of the Judgment heavier than punishment);

1. The reasons for sentencing under Article 62(1) and (2) of the Criminal Act are as follows.