Defendants shall be punished by a fine of 20 million won.

Defendant

A fails to pay the above fine.

Punishment of the crime

Defendant

A is the representative director of corporation B, and the defendant corporation B is a corporation established for the purpose of ship oil wholesale and retail business in 202 in Seo-gu, Busan.

1. Defendant A

A. From January 1, 2011 to December 31, 2011, the Defendant evaded corporate tax of KRW 1,577,100,000 from the corporate account (SCB) of a stock company from January 1, 2011 to December 31, 201, and deposited KRW 1,223,505,00 among them to the personal account (SCB) under the Defendant’s name, and instead instead, without entering the details of use in the account book, by voluntarily using them as vessel repair expenses, personal loan, etc., the Defendant evaded corporate tax of KRW 252,478,00 by falsely entering the total amount of the amount of the corporate account in the account book as the purchase price of oil.

B. From January 1, 2012 to December 31, 2012, the Defendant evaded corporate tax of KRW 83,56,000 by depositing KRW 730,000 from the said corporate account in cash and voluntarily using KRW 484,385,00 among them to the Defendant’s personal account, instead of entering the details of use in the account book. The Defendant evaded corporate tax of KRW 83,56,00 by entering the total amount of the corporate account withdrawal in the account book with oil purchase price.

As a result, the Defendant evaded the total corporate tax amount of KRW 336,04,00 by unlawful means such as making it significantly difficult to impose and collect taxes by falsely appropriating oil purchase cost.

2. Defendant B, who is the representative of the defendant at the above date, time, and place, committed the above violation in relation to the defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Partial statement of the witness H in the court;

1. Examination protocol of Defendant A by the prosecution;

1. The prosecutor's statement concerning H;

1. Each investigation report (the sequence 7, 10, 13, 23, 24 of the evidence list);

1. A written accusation;

1. Application of Acts and subordinate statutes on sales place, registration statement of value-added tax, corporate tax registration statement, and passbook transactions;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Punishment of Tax Evaders Act.