A defendant shall be punished by imprisonment for not more than ten 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 operates a miscellaneous wholesale and retail company with the trade name “D” in Ilyang-si, Busan Metropolitan City C.

In filing and paying the value-added tax and general income tax on the operation of the above enterprise, the Defendant, while compiling the actual sales, did not report sales to the competent tax office or calculated voluntary sales at a price lower than the actual sales, and did so by adding up the above amounts and filing a tax base return to the competent tax office.

1. Around January 25, 2013, the Defendant evaded value-added tax base and the amount of value-added tax for the taxable period from July 1, 2012 to December 31, 2012, the Defendant reported and paid the high-added tax base and the amount of value-added tax for the taxable period from July 1, 2012 to December 31, 2012. The fact is that the sales amount of the pertinent taxable period was KRW 41,162,095, but the value-added tax was falsely recorded as if the sales amount of the said taxable period was 102,052,00, by submitting the value-added tax return document and submitting it for the same day after the payment deadline, thereby evading value-added tax amounting to KRW 30,911,009 for the said taxable period from January 25, 2009 to the above day, as shown in attached Table 1.

2. The same year when the Defendant evaded global income tax on May 2013 by omitting 112,987,682 won of the income amount generated from sales by fraud or other improper means, such as the preceding paragraph, while filing a global income tax return for the year 2012 from the high-sea fishing duty book, and filing a report thereon.

5. 31. Upon the lapse of the payment deadline, the global income tax of KRW 25,848,438 on the said omitted business income was evaded, as shown in the attached Table 2, as well as the global income tax on the income omitted in 2009, 2010, 2011, and 2012.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness E and F;

1. A criminal report (Submission of additional materials by an accused public official);

1. A written accusation;

1. A report on the closure of investigation;