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 the representative director of E Co., Ltd., the purpose of which is the clothing wholesale business in D when light life.

The defendant sold clothes purchased without tax data to customers, and the sales proceeds were paid to his own borrowed account not in the name of the company but in the name of his own borrowed account, and had the intent to evade the relevant tax by concealing income.

1. On January 25, 201, the Defendant evaded taxes equivalent to KRW 38,050,164 by filing a false report with the competent tax office by means of concealing sales proceeds equivalent to KRW 380,50,501,64, a total supply value of KRW 380,500,64, which was deposited in one’s own borrowed account in the name of F and G account during the pertinent taxable period, thereby evading taxes of KRW 38,050,164 due to fraud or other unlawful act, etc. from around that time until January 25, 2014, which reported the value-added tax of KRW 217,41,879, total seven times in total by the following means, as shown in the attached Table 1 of Crimes Scibi of the same Act, until January 25, 2014.

2. On March 31, 2011, the Defendant evaded a tax amounting to KRW 424,264,016, total supply value of KRW 4264,016 from the date of filing a corporate tax return with the Silung Tax Office around March 31, 201, by falsely filing a tax return with the competent tax office in a manner of concealing income received from deposits in one’s own account under the name of F, G, and H, thereby evading taxes equivalent to KRW 74,608,08,087 due to fraud or other unlawful act, etc. from around that time, until March 31, 2014, the Defendant filed a corporate tax return for KRW 74,608,087 from the time of filing a corporate tax return for the year 2013 in total four times in total by the aforementioned method as shown in Table 2 of the Crimes List.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of each police statement to I and J;

1. The provisions of each Act and subordinate statutes regarding the statement of financial transactions in borrowed-name account, the statement of additional deduction of the amount of income, the statement of calculation of the amount of corporate tax evasion, the purchase cost, the basis for calculation of estimated amount of income, the accusation, and the statement of account transactions.