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

The Defendant is a personnel service income earner who has worked as a general director of D, a corporation selling revised clothes from 2009 to April 2013, and has overall control over the company’s business and received a certain ratio of sales amount as allowances.

The Defendant, upon receiving business allowances received from D by dividing them into accounts in the name of his/her father E and DongF, received transfers, and at the time of filing a comprehensive income tax return, the Defendant’s income was distributed and returned as if he/she was income of the above E and F, thereby evading taxes, and the Defendant, who is obliged to make an additional statement of uniform income tax, should file a comprehensive income tax return by keeping the uniform-type book, but failed to intentionally prepare the book, thereby making it impossible or considerably difficult to impose and collect taxes.

On May 31, 2011, the Defendant filed a comprehensive income tax return for the year of 2010 at the Goyang-si, Goyang-si and filed a return by dividing the Defendant’s income into those of the above E and the above F income, and then, filed a return by including processing expenses without preparing a uniform additional account book, and subsequently, evaded an amount equivalent to KRW 163,724,097 from that time to May 31, 2013, the Defendant evaded total income tax of KRW 530,120,526 on a total of three occasions, as indicated in the separate account book, from that time to May 31, 2013.

Summary of Evidence

1. Statement made by the witness G in the second public trial records;

1. Entry of part of the witness H in the fourth public trial record;

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

1. A president of each account, calculation of global income tax, details of each account transaction, and the voluntary return of each comprehensive income tax;

1. Application of investigation reports (I Tax Accounting Corporation's oral hearing of statements) Acts and subordinate statutes;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 3 (1) of the Punishment of Tax Evaders Act and the choice of imprisonment;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. The community service order under Article 62-2 of the Criminal Act