A defendant shall be punished by imprisonment for one year.

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 person who runs a furniture manufacturing business with the trade name “E” in Spocheon-si D.

1. On July 25, 2011, the Defendant submitted a final return on the first year value added tax at the Incheon Tax Office on July 25, 2011, the Defendant submitted a false list of the accounts for each of the sales offices with a false statement omitted sales amounting to KRW 309,090,909, and submitted a false list of accounts for each of the sales offices with a false statement during the pertinent taxable period. From that time to January 25, 2014, the Defendant submitted a false list of accounts for each of the sales offices with a false statement omitted sales amounting to KRW 679,340,908, as shown in the list of crimes in the attached Table (1).

2. On May 31, 2011, the Defendant, while filing an income tax return in 2010, omitted sales equivalent to KRW 436,364,363 of the supply price to F during the pertinent taxable period and omitted sales, thereby evading income tax of KRW 110,327,963 by submitting a sum table of accounts of separate accounts of the sales offices with false entries during the pertinent taxable period. From that time to May 31, 2014, the Defendant evaded income tax of KRW 411,367,280 in total and income tax by fraud or other improper means, such as in the list of crimes listed in attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Each accusation;

1. Data on financial transactions (F Current Account);

1. An investigation report (Attachment to a list of total tax invoices), - A list of total tax invoices by customer, and application of Acts and subordinate statutes of the list of total tax invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 2 of the Punishment of Tax Evaders Act (including the submission of a list of total tax invoices by customer status with false entries, the selection of imprisonment), Article 3 (1) 1 of the Punishment of Tax Evaders Act (the escape of tide cells, and the selection of imprisonment) concerning the crime;

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. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order [the scope of recommended punishment] of the general tax evasion type 2 (the amount of not less than 300 million won, and less than 500 million won).