1. The defendant shall be punished by imprisonment for six months;

2. Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive;

Punishment of the crime

The Defendant is a person who operated a new manufacturer of the trade name “(State)C” in Busan-gu.

No person liable for duty payment or a person who occupies property of a taxpayer shall conceal or omit such property or make a false contract on such property for the purpose of evading or evading the disposition on default.

On June 20, 2011, the Defendant: (a) defaulted on taxes of KRW 40,718,430, including value-added tax, corporate tax, etc.; and (b) seized the deposit claims of the account of the National Bank Account (D) in the name of the North Korea Tax Office; (c) was willing to conceal the property of the said C by receiving the price of the goods from the customer using the account in the name of the employee of the said C with the aim of evading the execution of the disposition on default.

On September 21, 201, the Defendant received 90,000,000 won from E, a bank account (G) in the name of F, from E, a customer, and received 2,356,740,250 won in total on 59 occasions from around that time to February 4, 2013 in the same manner as the attached crime list, and made it difficult to execute the disposition on default on 291,43,180 won.

Accordingly, the defendant concealed the property of the taxpayer for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement made to F, H, and I;

1. A written accusation;

1. Application of Acts and subordinate statutes to the details of delinquent national taxes, details of detailed inquiries, details of borrowed accounts, cash withdrawal, etc.;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 7 (1) of the Punishment of Tax Evaders Act selecting the penalty;

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

3. In light of the legislative intent of the Punishment of Tax Offenses Act for the reason of sentencing under Article 62(1) of the Act on the Suspension of Execution, the punishment as ordered shall be determined by taking into account the following factors: (a) the criminal liability of the accused is not less than that of the crime but not less than that of the same kind; and (b)