A defendant shall be punished by imprisonment for one year.

except that 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

From around 2005, the Defendant is a person who operated a clothing wholesale and retail company with the trade name of “D”, “E”, and “F” at Busan Jin-gu Busan.

1. The Defendant: (a) while operating a clothing wholesale and retail company as above, entered the business registration of the said company in the name of G, H, and I and traded with a normal tax invoice issued in the name of G, H, and I, was transferred to the account in the name of the said company; (b) while the transaction amount for which a tax invoice was not issued was transferred to the account in the name of G, etc., the Defendant had the intent to evade taxes by omitting the sales amount.

On July 28, 2009, the Defendant evaded the value-added tax amounting to KRW 30,661,277 by submitting and filing a false report on sales revenue of KRW 306,612,781 at the time of filing the return of value-added tax for the first period of January 2009 in Busan Jin-gu, Busan in Busan in the aforesaid manner.

B. In 2010, the Defendant evaded taxes equivalent to KRW 419,892,385 in total, including KRW 88,480,392, value-added tax for the second period of 2009, value-added tax for the first period of 2010, KRW 9,580,458, and KRW 231,831,535 of global income tax for the year 2009.

C. The Defendant evaded taxes equivalent to KRW 453,07,760 in total, including KRW 247,32,251, for the second term of 2010 in Busan District Tax Office, KRW 111,816,872, value-added tax for the first term of 2011, KRW 93,928,637, and KRW 247,332,251 in total.

In 2012, the Defendant evaded taxes equivalent to 391,18,843 won of value-added tax for the second term of 201 in Busan District Tax Office, 61,898,636 won of value-added tax for the first term of 2012, and 391,193,145 won of global income tax for the year 2011.

E. The Defendant’s tax evasion in the year 2013 is the Plaintiff’s tax evasion for the second term of February 2012 in Busan Jindo, KRW 37,234,782, and KRW 104,305,315 in global income tax in the year 2012.