A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall evade a tax by fraud or other improper means.

The Defendant is a person who, from January 2014, is engaged in the manufacturing of container in the trade name called “E” from Ma-gu, Young-gu, Young-si.

On July 22, 2014, the Defendant evaded the amount of income by omitting the amount of income in the form of four accounts, such as F (the Defendant’s father), G (the Defendant’s seat), H (the Defendant’s seat), I (the Defendant’s wife), etc., from January 2, 2014 (the taxable period: from January 1, 2014 to June 30, 2014) the additional value-added tax 24,347,546 won from that time to June 20, 2017, including the Defendant’s evasion of KRW 893,984,844, which was imposed on the Defendant as stated in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the relevant statute to the accusation, the details of the entry and withdrawal transactions, the resolution of correction of each value-added tax, the resolution of determination of each comprehensive income tax, and the amended accusation;

1. Relevant Article 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 3 (1) 2 of the Punishment of Tax Evaders Act (Optional to Imprisonment);

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Examination of the sentencing criteria [Scope of the recommended punishment] The basic area (not less than 500 million won) of types 3 (not less than 500 million won) shall be described in the basic area: No increase in two steps (a person subject to special sentencing) by adding up the same types of competition;

2. The decision-making evasion of the sentence is detrimental to the realization of tax justice, and the nature of the crime is not good, and the tax evasion is not less than 900 million won, and the defendant is contradictory to the confession of the crime in this case, and if the defendant reports the expenses properly, the amount of the tax evasion by the defendant is likely to be decreased, and the defendant is identical to or equal to the defendant.