A defendant shall be punished by imprisonment for not less than one year and six months.

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

Punishment of the crime

C is a person who actually runs an entertainment drinking house located in the second floor of the building of the building of the Nam-gu Incheon Metropolitan City, and F is a business operator of the above "E" entertainment drinking house, the defendant and G are a person who works to supply the so-called "bab president" to the above entertainment business establishment, and a person who is not injured in name is a person who operates an entertainment business establishment.

Defendant

The business registration was made under the name of F, a so-called “babb president,” who has no intent and ability to pay taxes due to lack of any specific property, so that taxes can be imposed in the future, and there was a public invitation to evade taxes by the method of not paying taxes.

On March 26, 2010, the Defendant and G establish a credit card merchant under the name of F, the president of the entertainment drinking house at the above “E”, and C or under-named persons shall prepare credit card sales slips in the name of F in the event that they receive alcoholic beverages, etc. from customers by credit cards from customers at the above “E or in-viet entertainment establishments” and “F without any income in connection with the operation of entertainment drinking houses,” and “F without any intent and ability to pay taxes,” as indicated in the attached list of crimes, did not impose value added tax 49,843,019 won on July 25, 2010 to F and did not pay taxes to F.

Accordingly, the Defendant, in collusion with C, F, G, and name-free boxes, has evaded taxes of 234,360,90 won in total by fraud or other unlawful acts.

Summary of Evidence

1. Defendant's legal statement;

1. Each interrogation protocol of the prosecution against C, G, and F;

1. Copy of the suspect examination protocol of H by the prosecution;

1. Statement to the prosecution of I;

1. A written accusation;

1. Application of Acts and subordinate statutes to investigation reports (report accompanied by a suspect C transaction account entry and departure statement);

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;