A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

From July 2011 to August 201, 2016, the Defendant operated Jongno-gu Seoul Jongno-gu Co., Ltd. established for the purpose of manufacturing and selling precious metals, and wholesale and retail business.

On April 1, 2012, the Defendant evaded corporate tax amounting to KRW 83,63,536 by fraudulent or other unlawful act, including evading corporate tax amounting to KRW 83,63,536 through fraudulent or other unlawful act, such as omitting a report on cash sales related to the sale of non-data by means of failure to prepare books, lack of documentation, use of borrowed accounts under the name of Jongno-gu Seoul Metropolitan Government, etc., from around that time to April 1, 2016, the Defendant evaded the value added tax and corporate tax amounting to KRW 280,528,181 in total over 10 times, as described in the list of crimes in the attached Form, as described above, from around 2016.

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A certified copy of the corporate registry, the details of calculation of the evaded tax amount, the conclusion report of investigation, the summary of the return of value added tax, the return of value added tax, the summary of the return of corporate tax, the results of examining the details of deposits into borrowed accounts

1. Application of the Acts and subordinate statutes of accusation;

1. The text of Article 3 (1) of the Punishment of Tax Evaders Act and the choice of punishment for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Suspension of execution under Article 62 (1) of the Criminal Act (even though the nature of the crime indicated in the period of the crime and the amount of tax evasion, etc. is not less light, it shall be taken into account such factors as the misunderstanding, the whole amount of tax evaded prosecuted has been paid, and the absence of the same power);