A defendant shall be punished by imprisonment for not less than eight months.

However, 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

The Defendant is a person who has operated an entertainment drinking house in the name of “C” on the first floor of the Goyang-dong-gu Busan Metropolitan City B.

Around February 9, 2015 to May 19, 2016, the Defendant had been aware of accurate cash sales by recording and managing the details of daily sales from around February 9, 2015 to around May 19, 2016 in the sales account book, and reported the amount of cash sales at will calculated at 5-7% of credit card sales by concealing sales account at the competent tax office through a tax accountant on July 2015, and made a false report on sales by means of paying service fees as if he/she worked as a guest even if he/she is not a guest, and then falsely reporting sales by classifying service fees on credit card sales slips, etc., thereby evading individual consumption tax, individual consumption tax, value-added tax, total amount of 168, 257,534 won, such as the attached list of crimes.

As above, the Defendant evaded taxes by fraud or other unlawful act.

Summary of Evidence

1. Application of Acts and subordinate statutes to the details of calculation omission of a criminal defendant's written accusation of his/her legal statement, investigation report (to listen to the D phone statement for reference witness), sales receipt, sales statement, and list

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. The scope of recommendations according to the sentencing guidelines [decision of types] and the scope of tax offenses: there is no person who is less than 300 million won (special person) (the scope of recommendations and recommendations] (the scope of recommendations and recommendations); six months to October; and

2. The sum of the amount of taxes evaded by the determination of sentence exceeds KRW 160 million, and the crime continues to have been committed for a considerable period of time, and thus imprisonment is to be imposed.