A defendant shall be punished by imprisonment for a term of two years and a fine of eight hundred million won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who processed and sold the Kim from around September 15, 2001 to March 4, 2015, with the trade name of "E", during the period of Ansan-si to around March 4, 201.

1. On July 22, 2011, the Defendant evaded the value-added tax of KRW 22,350,034 by an act of fraud or other improper act by preparing and managing a separate sales statement by transaction partner in accordance with actual transaction and intentionally failing to report the income from cash sales in the same manner at the same inside tax office located in Ansan-si, 202, a 202-ro, a 202-ro, a 201-ro, and 27-ro, a 201-ro, a 350,034.

2. Evasion of taxes, 2012;

A. On January 27, 2012, the Defendant evaded the value-added tax of KRW 120,042,229 by fraud or other unlawful act in the same manner as Paragraph 1, when filing a return of value-added tax at the above Gyeyangyang Tax Offices in February 2011.

B. On May 29, 2012, the Defendant evaded the total income tax of KRW 146,941,419 by fraud or other unlawful act in the same manner as Paragraph 1.

(c)

On July 25, 2012, the Defendant evaded the value-added tax of KRW 112,369,295 by fraud or other unlawful act in the same manner as Paragraph 1.

3. Evasion of taxes, 2013;

A. On January 25, 2013, the Defendant evaded the value-added tax of KRW 157,434,138 by fraud or other unlawful act in the manner referred to in paragraph 1, when filing a return of value-added tax with the above Gyeyangyang Tax Offices in February 2012.

B. On May 29, 2013, the Defendant evaded the total income tax of KRW 267,073,577 by fraud or other unlawful act in the same manner as Paragraph 1.

(c)

On July 25, 2013, the Defendant reported the value-added tax of “E” at the above Dongyang Tax Offices.