Defendant shall be punished by a fine of 10,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant is a person who operates a dental clinic in Daegu Suwon-gu C commercial building 301, 303.

Although the Defendant was unable to evade taxes by fraud or other unlawful means, he/she received income generated from the above dental surgery using a borrowed account and received cash income from the account book by omitting it from the account book.

Accordingly, between January 1, 201 and December 31, 2011, the Defendant evaded income tax of KRW 272,936,70,00 from the above dental clinic to the new bank account in the name of E, the mother of the above tenant, for two years. The Defendant’s deposit of KRW 272,936,70 from the above dental clinic to the new bank account in the name of E, the mother of the above tenant; the medical expenses paid in cash, even if the daily collection account was issued by G from the general medical office G, shall be discarded; and the total amount of KRW 348,283,360,00 by failing to file a return on the income amount of KRW 348,289,830; the Defendant did not return the income amount of KRW 103,164,210; the income tax amount of KRW 487,60,300 from January 1, 2012 to December 31, 2012; the Defendant did not report the above amount of KRW 36308.

Summary of Evidence

1. Defendant's legal statement;

1. A statement of completion of investigation into a crime, a statement of return on tax base, and a statement of payment;

1. A statement of transactions of each borrowed name account (E, H);

1. A detailed statement and Gnot;

1. A written accusation;

1. Application of investigation reports (to hear telephone statements from a public official in charge of tax affairs) or statutes;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act concerning the selection of punishment;

1. Of concurrent crimes, Article 38 (1) 2 of the Criminal Act is applicable in accordance with Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;