Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of two hundred and five hundred thousand won.

except that this judgment.

Punishment of the crime

Defendant

A is a person who actually operates the “E” (mutual change from January 2015 to F) and the “E” corporation located in Gyeonggi-si, Gwangju-si.

1. Defendant A

(a) No person who violates the Punishment of Tax Evaders Act shall evade taxes, or receive any refund or deduction of taxes by fraudulent or other unlawful means;

On August 1, 2013, the Defendant: (a) at the new Gwangju Tax Office located in 127 as Gyeonggi-si culture; (b) established a company B, a company for the purpose of the meat sales business in 2013; (c) processed the sales revenue of the restaurant meat by using the fact that the said company is a tax-exempt corporation; and (d) concealed the transaction by means of lending part of the above restaurant to a borrowed account in the name of employees and receiving rent in the name of employees; and (c) evaded the value added tax of KRW 1,90,090 by omitting the sales revenue of KRW 19,90,90,090; and (d) evaded the value added tax of KRW 416,501,397 over five times in total from July 27, 2015, as indicated in the attached list of crimes, until the time when the value added tax was reported in 2015.

As a result, the Defendant evaded taxes of KRW 416,501,397 by fraud or other unlawful act.

(b) No credit card merchant shall conduct a transaction by credit cards in the name of another credit card merchant;

Nevertheless, from September 1, 2013 to June 30, 2015, the Defendant settled an amount equivalent to KRW 40,473,453,53,536 of the sales of the above “E” by means of a credit card device in the name of “B”.

2) A credit card merchant shall not lend its name to another credit card merchant to use it.

Nevertheless, the Defendant, on the date and time stated in paragraph 1-B(b)(1) as stated in paragraph 1-B(b)-1, as to the total amount of KRW 40,457, total sales of “E” 40,473,453,53,536.