A defendant shall be punished by imprisonment for one year.

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

The Defendant actually operated the F Hotel’s building 9 floor operated in Seo-gu, Seo-gu, Gwangju (hereinafter “D”) and the 10th floor of “G” entertainment stores, and had a mind to evade taxes, such as individual consumption tax, education tax, comprehensive income tax, value added tax, etc., imposed heavy taxation on the sales of entertainment establishments by making a false report when he/she would make a payment in lump sum from customers of G entertainment establishments, or by a hotel with a hotel that is not a entertainment store, but a G entertainment shop, wants to make a payment in credit card terminal with a store that is composed of a store with a credit card terminal that is operated by a hotel that is not a entertainment store.

1. No credit card merchant in violation of the Act on Specialized Credit Financial Business shall conduct a transaction by credit cards in the name of another credit card merchant;

However, around June 26, 2012, the Defendant: (a) purchased a BC credit card (H) from customers whose name cannot be known at G amusement stations; and (b) settled KRW 3 million using D’s credit card terminals from around October 5, 2016, the Defendant paid KRW 1,721,528,248 via D’s credit card terminals for a total amount of 2,170 times as shown in the attached Table 1 column for crime committed from around October 5, 2016.

Accordingly, the defendant did the act of trading by credit card using the name of another credit card merchant.

2. The Defendant in violation of the Punishment of Tax Evaders Act committed an evasion of taxes, such as value added taxes, individual consumption taxes, education taxes, comprehensive income tax, etc. from 2012 to 2016, by reducing sales through fraudulent act, such as making a false report by a chain store with D personal credit card terminal via G amusement shop, such as settling accounts for the main office of G amusement shop, etc. from around G from around 2012.

Summary of Evidence

1. The defendant's person;