A defendant shall be punished by imprisonment for not less than eight 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

From June 12, 2011 to April 10, 2015, the Defendant was an individual entrepreneur who operated C with interior interior interior interior interior interior interior interior decoration, and was willing to evade value added tax by withdrawing from income items in a manner of receiving one part of the revenues from interior interior interior work into a borrowed name account in the name of the head of the sales place and not keeping the same in the sales place.

On July 2012, the Defendant reported value added tax amounting to KRW 224,560,00,000, which is the deposit amount of borrowed accounts, at the Gwangju Tax Office located in the Han-dong, Seo-gu, Gwangju, Gwangju, for the first half year of 2012, but did not pay the value added tax amount equivalent to KRW 186,920,270 ( KRW 224,560,00 - 37,639,739,700 - 16,92,751 (186,920,270 x 110/110), which is a part of the amount of value added tax, on the ground that he/she reported it as the revenue amount of value-added tax.

The Defendant, as such, evaded the value-added tax of KRW 16,92,751 by fraud or other unlawful act, such as not keeping a part of the revenues, after receiving the income from the interior account, from that time, the Defendant evaded the value-added tax of KRW 231,682,01 in total over six times in the taxable period of value-added tax, including the content of the attached list of crimes, by the time when the return of value-added tax for the second term of February 2014 was filed.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement protocol by the police for E;

1. A return of value-added tax, a list of total tax invoices by customer, a statement of account (D) and a list of crimes;

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant Article 3 (1) (main sentence) of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the crime;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order [the scope of recommended punishment] The basic area (not more than 30 million won) of the type 1 of the general tax evasion (not more than 6 months to 10 months).