A defendant shall be punished by imprisonment for not less than eight 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 a tax accountant who has performed tax affairs, such as acting as an agent in tax return, under the trade name of Seoul Mak D building and 'E Tax Accounting Office' on the third floor.

On June 1, 2012, the Defendant: (a) reported income tax and other income tax at a malicious tax office located in Gwanak-gu in Seoul Special Metropolitan City; (b) omitted sales reporting fees, etc. on behalf of insurance solicitors and other personnel service business income earners, such as insurance solicitors, by using a borrowed account in the name of F, etc.; and (c) evaded income tax of KRW 98,925,451 by fraud or other unlawful act; (b) from around that time to July 26, 2015, the Defendant evaded total of KRW 1,329,97,96, including income tax and value added taxes, over eight times in total, as indicated in the list of crimes in the attached Table of Crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement with respect to G;

1. A written answer to H;

1. Application of Acts and subordinate statutes to a report on the completion of investigation, omission of revenue, adjustment of tax amount, notified tax amount, evasion tax amount, additional value-added tax return, final tax return on tax base, and

1. Relevant provisions of the Punishment of Tax Evaders Act and the main sentence of Article 3(1) of the Punishment of Tax Evaders Act (the selection of punishment by imprisonment, and written indictment, are stated in Article 3(1)2, but there is no disadvantage to the defendant, thereby recognizing it as above, as there is no disadvantage to the defendant);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Sentencing Criteria for sentencing under Article 62-2 of the Social Service Order Criminal Act: Tax offense, general tax evasion, Type 3 (total of 500 million won or more), basic area, six months to two years of imprisonment (one-half years of imprisonment because of the fact that the two steps are higher than the most serious single crime as a result of summing up), Defendant omitted the amount of income by using five borrowed accounts with employees and relatives, and omitted income tax, while Defendant is carrying out tax affairs, and was subject to tax investigation from around 2010.