Defendants shall be punished by a fine of KRW 4,300,000.

Defendant

B If the above fine is not paid, 100.

Punishment of the crime

Defendant

A is a corporation which has the location of Kuung-gu D, 906 and operates private teaching institutes, school buses and enterprise bus operation business, etc., and Defendant B is the representative director of the corporation A.

1. They shall not evade taxes, nor receive a refund or deduction of taxes by fraudulent or other illegal means;

The Defendant provided transportation services to private teaching institutes and kindergartens within the jurisdiction from 1st to 2nd 2014, and received revenue and expenditure through the corporate name account. However, for the purpose of concealing the amount of revenue, the Defendant received a total of KRW 3,67,237,372 from the accounts of the employees E of the Company and the National Bank Account (H) of the employees G of the Company with a view to receiving a total of KRW 3,67,237,372 as shown in the attached list of crimes, and evaded the payment by omitting returns of KRW 33,385,211 and corporate tax KRW 6,67,138.

2. The Defendant Company A, the representative director of the Defendant, violated the above provisions regarding the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each police statement made to I and J;

1. A written accusation;

1. Detailed statement of revenue omission;

1. Value-added tax return:

1. A corporate tax base return;

1. Application of the Acts and subordinate statutes governing interim prepayment return and settlement of corporate tax;

1. Article 18 of the Punishment of Tax Evaders Act and Article 3 (1) B of the Punishment of Tax Offenses Act: Defendant B: Article 3 (1) of the Punishment of Tax Evaders Act and the choice of fines;

1. Defendants from among concurrent crimes: former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines for concurrent crimes as provided in Article 38 (1) 2 of the Criminal Act shall not apply, and the fines shall be determined and added up for each crime);

1. Defendants on the sentence: Violation of the Punishment of Tax Evaders Act due to the evasion of value-added taxes - 50,000 won (eight times in total) by each fine, and violation of the Punishment of Tax Evaders Act due to the evasion of corporate tax - 100,000 won (three times in total) by each fine; and