A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who, from October 31, 2013 to March 23, 2016, engages in the wholesale and retail business, such as health food, with the trade name of Songpa-gu Seoul Metropolitan Government D from March 23, 2016.

No person shall evade a tax by fraud or other improper means.

Nevertheless, in the course of operating the above E, the Defendant evaded the tax amount equivalent to KRW 14,437,884 by unlawful means, such as evading the amount of tax equivalent to KRW 14,437,884, which was deposited in the above F’s account in the name of the business operator or customer in the name of F, and omitting the income equivalent to KRW 14,37,843, which was deposited in the above F’s account on January 27, 2014 after receiving the payment of goods from the business operator or customer in the name of F, and filing the report of value added tax on January 27, 2014, from May 31, 2016 to May 31, 2016, the Defendant evaded the tax of KRW 802,771,921, including the total amount of KRW 505,08,584, total income tax, etc.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Each value-added tax return, each final return on tax standards, such as global income tax reverted, and a payment statement;

1. Application of Acts and subordinate statutes on account transactions;

1. Relevant Article 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 3 (1) 2 of the Punishment of Tax Evaders Act (Optional to Imprisonment);

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Examination of the sentencing criteria [Scope of the recommended punishment] The basic area (not less than 500 million won) of types 3 (not less than 500 million won) shall be described in the basic area: No increase in two steps (a person subject to special sentencing) by adding up the same types of competition;

2. Determination of the sentence as ordered by taking into account the circumstances following the determination of the sentence and other conditions of sentencing recorded in the records.

The escape of spuk cell is detrimental to the realization of tax justice, and the fact that the nature of the crime is not good, if the defendant properly reported the expenses, the amount of the evaded tax would be likely to be reduced, the defendant is not able to have any power exceeding the same kind or fine, and is against the fact