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

Punishment of the crime

The Defendant is a person who operates an indoor interior decoration business, called “C” located in B when light life.

1. The Defendant: (a) committed the following crimes with intent to evade taxes by receiving construction payment from a borrowed-name account, other than a business operator’s account, in order to lower the amount of free competition in the art. In order to receive orders from the art. culture and art. (b) in some construction projects, and omitting a report on sales of the relevant construction works; and (c) committed the following crimes.

On July 25, 2014, when the Defendant reported the value-added tax at the Lighting Tax Office located in 3-12, Magsan-ro, Magsan-ro on July 25, 2014, the Defendant was aware of a part of the interior works, and at the Maguri-ro, 2014.

In such a way as receiving sales amount by means of a borrowed account in the name of D (new E), the fact was that the sales amount of KRW 1.01 billion was generated, but the sales amount of KRW 75,220,929 was omitted as if the sales amount of KRW 494,00,000,000 was incurred, and reported the value tax of KRW 75,220,929, and evaded the value tax of KRW 75,220,929 by omitting the sales amount of KRW 1,00,000,000,000,000 from July 25, 2014 to May 31, 2016, and the comprehensive income tax was evaded.

Accordingly, the Defendant evaded taxes by fraud or other unlawful act.

2. On June 18, 2014, the Defendant did not receive the purchase tax invoice, even though he had been provided goods and services equivalent to KRW 1,800,000 from the F Company at the C Office located in Gwangjin-gu, Seoul on June 18, 2014, and did not receive the tax invoice from that time until July 15, 2015, even though he had been provided goods and services equivalent to KRW 41,434,50 in total over 30 times, as shown in the list of crimes in the attached Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to a report on completion of investigation, details of each account, and investigation report (report on telephone communications in charge of accusation);

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;