A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

From September 201, the Defendant was a person who had been engaged in precious metal retail business in Busan Dong-gu C from around September 201.

When selling bail, etc. to the other party to a transaction, the defendant will make a discount on the amount of 10% of the price if he/she pays goods in cash.

In the way of proposing that the tax authority’s imposition and collection of taxes was impossible or remarkably difficult by means of hiding cash income by depositing the proceeds of goods into the account in the name bank account, a borrowed account that the Defendant separately manages and concealing cash income and omitting some returns.

1. The evasion of value added taxes in 2014;

A. On July 22, 2014, the Defendant evaded value added taxes in the first half of the year 2014, when filing a report on value added taxes at the Busan District Tax Office located in Busan Special Metropolitan City located in Busan Special Metropolitan City due to the Jinsung (from January 1, 2014 to June 30, 2014) on January 23, 2014, and during the said period, the list of crimes in attached Form by such unlawful means as above.

1. After omitting KRW 735,135,586 from sales revenue to F, etc. as stated, the Plaintiff evaded the value-added tax amounting to KRW 73,513,558 by fraud or other improper means upon the lapse of the time limit for filing the return.

B. On January 21, 2015, the Defendant: (a) filed a report on the value-added tax with the said tax office during the second period (from July 1, 2014 to December 31, 2014 during the transaction period) in February 2014; (b) during the said period, the list of crimes in attached Form by the said method during the said period.

2. On January 25, 2015, after omitting KRW 68,489,091 from the sales revenue of G, etc. such as the entry, the Plaintiff evaded the value-added tax amounting to KRW 6,848,90 by fraud or other unlawful means.

2. The Defendant’s evasion of income tax in 2014: (a) filed a final return on the tax base of comprehensive income tax in 2014 with the said tax office around May 26, 2015; and (b) a list of crimes listed in attached Table 1.

3. A seller or importer for the same F as the description.