A defendant shall be punished by imprisonment for a term of one year and two months.

Punishment of the crime

1. On March 10, 2006, the Defendant in violation of the Punishment of Tax Evaders Act newly constructed an apartment-type factory (the second floor and the eighth floor above the ground) with the trade name D located in Seongbuk-gu, Seongbuk-gu, Sungnam-gu, Seoul-si, and thereafter, from August 31, 201 to September 30, 2014, the Defendant failed to pay taxes of KRW 2,342,01,01,01 due to the lack of comprehensive income tax and value added tax on the apartment-type factory, and corporate tax.

No person without a tax payment or a person who occupies property without a tax payment shall conceal or omit such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

Nevertheless, from January 4, 2013 to May 23, 2014, the Defendant concealed property by receiving KRW 439,781,600 in total of the rent for the above E-type apartment factory with the account under the name of Korea Bank (G) and the name of the branch of the Defendant’s mother, for the purpose of evading the execution of the disposition on default.

2. The Defendant is a person who had worked as the president from March 10, 2006 to December 31, 2014 as the management of the above apartment-type factory.

A. While the Defendant kept the management unit operating expenses as the president of the management unit, he/she should faithfully manage and use them for the management unit, and should not use them for personal purposes, on October 25, 2010, he/she embezzled the management unit operating expenses of KRW 10 million by using the management unit operating expenses of KRW 10,000,000,000 for the main floor waterproof construction of the restaurant operated by the Defendant of the first floor of the above building on February 16, 2012, while using KRW 10,000,000 for the management unit operating expenses of KRW 33,30,000,000 for the automatic installation expenses of the 1st floor of the above building on August 30, 2012.

B. The defendant must faithfully manage and use the operating expenses of the management unit as the chairperson of the management unit, while keeping them.