A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

1. Around May 2013, the Defendant evaded the total income tax of KRW 118,493,093 by filing a return of the pro rata District Tax Office in 2012, which was located in 369, Seo-gu Incheon Jeju Jeju Jeju Jeju Jeju Jeju Jeju District District Tax Office, and by filing a return of the pro rata 17,322,813,636, the sales in 2012, despite the fact that the sales in 2012 was KRW 1,322,813,636, and 574,4644, including the fact that the Defendant evaded the total income tax of KRW 118,493,00 by filing a report of the pro rata 20,63,644, on three occasions from 2012 to 2014.

2. On July 25, 2012, the Defendant evaded sales from January 1, 2012 to June 30, 2012 by filing a report on value added tax with the said tax office on the one-year value added tax, and then filing a report on sales amount of KRW 216,735,00 by omitting sales as described in paragraph (1), despite that the actual sales amount was KRW 530,081,81,818, as described in paragraph (1), and subsequently evading KRW 30,830,480 from that time to January 25, 2016, as described in Table II of Attached Crimes List II.

3. From January 1, 2012 to June 30, 2012, the Defendant filed a final return on the list of total tax invoices with the said tax office on July 25, 2012, the Defendant submitted a false list of total tax invoices at each of the above tax offices by entering a false list of total tax invoices at each of the sales offices at each of the above tax offices and submitting a false list of total tax invoices at each of the eight times from that time to July 25, 2015, even though there was no supply of goods or services to D, E, F, and Han (State) C, C, Inc, and H, in spite of the fact that there was no supply of goods or services to the said companies, the Defendant submitted a false list of total tax invoices at each of the sales offices at each of the above tax offices, as described in attached Table III, and from that time to July 25, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A detailed statement of account transactions;

1. A sales ledger (Divisions 1), and a list of construction works (Divisions 2);

1.Each.