Defendant

A Imprisonment for one year, and each of the defendants B shall be punished by imprisonment for eight months.

Punishment of the crime

Defendant

A operates "J Council member" from November 13, 2008 to January 26, 2012 from Ulsan-gu I, Ulsan-gu, and from March 1, 2012 to Ulsan-gu, "L Council member" in subparagraph 1 Dong C-304 of Dong-dong, Ulsan-gu, "L Council member" is operated respectively. Defendant B is a Deputy Council member after completion of the marriage report with Defendant A around February 2010, and was in charge of overall administrative affairs other than medical treatment and accounting.

The Defendants conspired to evade taxes by depositing the cost of medical treatment in cash from the patients to whom medical insurance is not applicable, such as franchis, into the next account in the name of friendly relatives and arbits, or by omitting the cost of medical treatment from the patients through the said account by directly receiving the cost of medical treatment from the patients.

Accordingly, on May 16, 2011, the Defendants received 935,560,958 won in total from the patient's ties, such as cash or omission in Defendant B, and the borrowed account in the name of the son during the business period of 2010, and submitted a final return on the tax base of the comprehensive income tax for 2010 and a voluntary payment statement for the income tax for 2010, thereby evading KRW 325,631,259.

In addition, the Defendants evaded the comprehensive income tax of KRW 1,158,114,350 in four times, such as the list of crimes in the attached Form.

Accordingly, the Defendants conspired to evade taxes by fraud or other illegal act.

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation;

1. Application of Acts and subordinate statutes on final tax base for each comprehensive income tax and a statement of voluntary payment;

1. Punishment of a tax offense under Article 3 (1) (main sentence) and proviso to Article 3 (1) 1 of the Punishment of Tax Evaders Act, and selection of imprisonment with prison labor;

1. The reason for sentencing of Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act is as follows.