A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is the representative of D (manufacture/Iron structure) located in Gyeongnam-gun, Gyeongnam-gun, and the actual operator of F in Gyeongnam-gun E.

1. On January 25, 201, the Defendant submitted a list of total tax invoices by false seller at the Musan tax office located in Changwon-si, Changwon-si, and the final return of value added tax in February 2010, the Defendant submitted a list of total tax invoices by purchase stating that he purchased goods equivalent to KRW 1,480,065,00 from F, even though he/she had not purchased goods equivalent to KRW 1,480,065,00 from F, to the Musan tax office.

2. Tax evasion;

A. In return and payment of D’s standard of value-added tax and tax amount on the taxable period from October 1, 2010 to December 31, 2010, the Defendant evaded the value-added tax evasion amounting to KRW 148,006,50 by fraud or other improper means by filing a return of purchase tax amount and making the payment due date after the lapse of the payment due date.

B. On May 30, 201, the Defendant evaded the total income tax of KRW 206,607,086 by appropriating the necessary expenses and making a return of the total income tax to F in return and payment for the taxable period from January 1, 201 to December 31, 201 at the Busan tax office as indicated in paragraph (1) around May 30, 201, and by appropriating the total income tax of KRW 1,480,065,000 from F in return and payment for the total income tax for the taxable period from January 1, 2010 to December 31, 2010.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10(3)3 of the Punishment of Tax Evaders Act (which refers to submission of a list of tax invoices for purchase and punishment by false entry) against criminal facts, and the proviso of Article 3(1) of the Punishment of Tax Evaders Act against each tax offense.