A defendant shall be punished by imprisonment for one year.

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

1. The Defendant evaded value added taxes from August 2007 to October 2013, the Defendant operated precious metal wholesalers at E operated by the Defendant located in Jongno-gu Seoul Metropolitan Government D.

The Defendant sold precious metal to each of the precious metal retailers across the country, without issuing a tax invoice, and without submitting a list of total tax invoices by false seller, thereby hiding the Defendant’s income and making it considerably difficult to impose and collect taxes.

The Defendant, like this, filed a return by omitting KRW 219,716,273 by means of deception or other unlawful means at a high tax office around July 201, 201, thereby evading KRW 21,971,627 of the value-added tax, including evading KRW 21,971,627 of the value-added tax, and evading KRW 14,293,953 on four occasions from July 201 to January 2013, 201, from July 1, 2011 to January 2, 2013.

2. On June 30, 2012, the Defendant evaded total income tax of KRW 161,832,374 in total in 201, including the evasion of KRW 64,389,215, by filing a return by omitting KRW 205,346,517 by means of deception or other unlawful means, as seen in the foregoing paragraph (1).

3. On July 201, the Defendant submitted a list of total tax invoices for each false seller: (a) submitted a list of total sales revenue of precious metal sales by omitting KRW 219,716,273, and falsely recorded a list of total sales revenue of each seller; (b) from July 201 to January 2013, 201, the Defendant submitted a list of total sales revenue invoices for each seller with false details of transactions four times from July 201 to January 2013, 201.

Summary of Evidence

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A: (a) details of determination of the amount of customs duties; (b) notification of the results of tax investigation; (c) re-revision of A-value-added Tax Standard