Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 2,100,000 won.

The above fine shall not be paid by the defendant.

Punishment of the crime

The Defendant, in the name of “C” from around 2007 to around 2010, failed to pay the value added to KRW 00 million. The Defendant, without a business registration, opened a ID in the Internet open market under the name of “D,” and intended to evade taxes in a manner that sells the ID and D’s account and without filing a tax return.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax);

A. A. From July 1, 2013 to June 30, 2013, the Defendant evaded taxes in 2013: (a) opened “F” in the name of D’s bank account (Account Number E); and (b) opened an open market in the name of D; (c) from July 2012 to December 31, 2012 to multiple unspecified persons using the above A’s ID, KRW 2,403,030,000; (d) from January 1, 2013 to June 30, 2013, the Defendant sold KRW 3,048,874,000; (d) sold 3,000 won in total; (e) sold 3,048,874,000 won in total; and (e) did not issue tax invoices; (e) concealed 20 years in the name of D’s account; and (e) deposited 30 years in the name of 200 or 308 years in the account.

B. The Defendant’s evasion of tax in 2014, by the same method as the entry in paragraph (1) in subparagraph 1, from July 1, 2013 to December 31, 2013, the aggregate amounting to KRW 1,660,629,000, while selling 112,676,00 from January 1, 2014 to June 30, 2014, the aggregate amounting to KRW 112,676,00,000 from June 30, 2014, the Defendant is not obliged to prepare a book, nor issue a tax invoice, and if the sales amount from the side of the Auction was deposited into D account in its name, it shall be immediately paid in cash.