A defendant shall be punished by imprisonment for one year.

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 around June 2009 to June 2017, the Defendant received the money from the business entity of “D”, a household retail business entity, and the money from the said “D” in the Daegu Metropolitan City, Dong-gu, Seoul, through the borrowed name account in the name of “C” and “C” rather than its business entity’s account, and received the money from the said business entity’s account in the name of “C” in the name of “E” and “C”, and

1. From January 2013 to June 2013, the Defendant evaded the value added tax of KRW 29,03,976,600, respectively, by December 2016, the sum of value added tax of KRW 153,976,60,60, by December 2016, including, but not limited to, the fact that: (a) the Defendant sold a household equivalent to KRW 29,038,182 from D to D; (b) received the said sales from deposits to the borrowed account in the name of his father, E, etc.; and (c) concealed the revenues by fraud or other unlawful means; and (d) evaded the revenues by means of fraud or other unlawful means.

2. The Defendant evaded the total income tax of KRW 296,478,340 from January 2013 to December 2015, 2015, including the evasion of KRW 59,705,419 as a comprehensive income tax for the quarter of January 1, 2013, by selling furniture from around January 2013 to around December 2013, by concealing the said sales revenue by depositing it in the borrowed name account in the name of his father E, etc., and by omitting the global income amount.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to G and H;

1. A investigation report (in cases of submitting evidentiary data by an accused agent), the details of real estate acquisition, business history, borrowed account E and F statement of deposit transactions, and a written resolution of determination of comprehensive income tax;

1. Application of Acts and subordinate statutes on details of omission of cash sales using a accusation, survey, or borrowed account;

1. Article 3 (1) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the 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. The total amount of taxes evaded by the defendant for the reason of sentencing under Article 62(1) of the Criminal Act is KRW 400 million.