A defendant shall be punished by imprisonment for not less than eight 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 precious metal wholesale and retail business with the trade name “E” in Gangnam-gu Seoul Metropolitan Government D from December 2010.

The Defendant received each transaction amount from the trading counterpart into the national bank account in the name of F or a new bank account in the name of G, and received each transaction amount from the trading counterpart, and had the intent to evade taxes by concealing property, such as not preparing a book on the transaction details.

1. On July 201, the Defendant evaded the value-added tax amounting to 30,91,155 won by failing to report partial sales after selling Damond, etc. to customers for the pertinent period when filing the final return of value-added tax for the first period of January 201 in Songpa-gu Seoul, Songpa-gu.

In addition, the Defendant evaded the total amount of value-added tax of KRW 219,145,646 on a total of six occasions, such as the list of crimes in attached Form 2013.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

2. Around May 2012, the Defendant evaded income tax of KRW 90,128,353 by failing to report partial sales after selling Damond, etc. to customers during the pertinent period when he/she reported the pro rata income tax for the year 201 at the place under paragraph (1).

In addition, the Defendant evaded total income tax of KRW 149,708,983 on two occasions, such as the attached list of crimes, from the part of 2012.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. A written accusation;

1. Details of the entry into and withdrawal from a borrowed account;

1. Details on the deposit and withdrawal of borrowed-name accounts;

1. Application of investigation reports (specific-related to the amount of tax evaded), investigation reports (related to attachment of a suspect's income tax return);

1. Punishment of a tax offense, Article 3 (1) 1 of the Punishment of Tax Evaders Act, and Article 3 (1) 1 of the Punishment of Tax Evaders Act, where punishment is determined;