Defendant

A shall be punished by imprisonment with prison labor for eight months, by a fine of ten million won for the defendant corporation B.

except that this judgment.

Punishment of the crime

Defendant

A is the representative of Corporation B located in Daegu-gu D, and the defendant corporation B is a corporation established for the purpose of manufacturing unmanned automation equipment.

1. No person who is a defendant A shall evade taxes by fraud or other improper means;

Nevertheless, on April 2, 2012, the Defendant reported the corporate tax base and tax amount for the business year 201 with respect to the above B in Daegu-gu, Daegu-gu, 55 in order to avoid corporate tax of KRW 358 million in the year 201, by preparing a false disbursement resolution on the transportation cost without any evidence of disbursement or the cost of outsourcing processing cost, etc. as stated in the attached list of crimes, and reporting the corporate tax of KRW 1.655,3 million in the way of including it in the necessary expenses.

2. The Defendant B, a representative of the Defendant, evaded corporate tax by fraud or other unlawful act as described in paragraph (1) above with respect to the Defendant’s business at the time and place specified in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Each statement made by the prosecutor's office E and F among the suspect interrogation records of the accused;

1. The police statement concerning G;

1. A written accusation;

1. Circumstances of the tax offense and statement of the treatment thereof;

1. Report on completion of corporate tax investigation;

1. A notice of results of tax investigation;

1. Application of Acts and subordinate statutes to an investigation report (report attached to the register of suspect B corporation);

1. Defendant A: Articles 18 and 3 (1) 1 of the Punishment of Tax Evaders Act (Selection of Imprisonment): Defendant B; Articles 18 and 3 (1) 1 of the Punishment of Tax Evaders Act;

1. Defendant A who is under the suspension of execution: Article 62 (1) of the Criminal Act (see, e.g., Supreme Court Decision 201Do134, Jan. 1, 201);

1. Defendant B corporation: Article 334 (1) of the Criminal Procedure Act;