A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

The Defendant is a person who actually operated “E” in Gwangju Northern-gu.

If a household purchases or sells a household, it shall receive or issue an invoice for purchase and sales of the amount of sales, and shall file a report on value-added tax pursuant to the relevant statutes.

Nevertheless, while operating the above company, the defendant had the intent to evade the tax by omitting the sales income of the company and without filing a report on value added tax by withdrawing the sales revenue of the company from the account in the name of son F, Sibu G, Emb G and Emb H, which is not the above company's account.

1. The evasion of value added taxes;

A. On July 2013, the Defendant evaded KRW 98,787,186 due to the failure to pay the value-added tax by the due date after submitting it to the competent tax office after omitting KRW 987,871,864 in the first final determination report of value-added tax in 2013 at the office of the above company.

B. Around January 2014, the said company’s office omitted sales revenue of KRW 1,068,935,906 from the said company’s second final determination report in 2013, and submitted it to the competent tax office, thereby evading KRW 106,893,590 by failing to pay the pertinent value-added tax within the payment deadline.

(c)

On July 2014, at the office of the above company, 121,173,882 won was evaded due to the failure to pay the value-added tax within the due date after submitting it to the competent tax office after omitting 1,211,738,827 won of the sales of the above company in the first report of the value-added tax in 2014.

2. On July 2013, the Defendant submitted a list of total accounts of separate accounts of the sales offices with false statements. The Defendant filed the first final return of value-added tax for 2013 at the above company’s office in the North Gwangju metropolitan tax office located in Gwangju North-gu, Gwangju-gu, and the first final return of value-added tax for 2013 was made. On the first half of the year 2013, E supplied households equivalent to KRW 20,909,091 to I and received the payment, and then transferred the payment during the first half of the year 2013, the sales amount of KRW 878,139,64 was 87,139,64, as shown in the attached list of crimes (1) through No. 190,54.