A defendant shall be punished by imprisonment for not more than ten 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

From October 1, 2009 to August 28, 2012, the Defendant was engaged in selling computers and peripheral devices in the name of “I” in the name of “I” in the name of “I” in the name of Yongsan-gu Seoul Yongsan-gu, Seoul, and thereafter in the name of “K” in the name of “K” in the name of friendly-gu J from December 2013.

From October 209 to December 2, 2013, the Defendant operated “I” and “K” online sales office, and received sales from the employees’ borrowed account (one total of 11) and the Defendant’s account in the name of the Defendant, respectively, and had the intent to evade value taxes and income taxes by omitting the sales amount deposited in the borrowed account of the employees.

On May 31, 2012, the Defendant reported income tax in 2011 at the tax office located in Yongsan-ro 24-ro 15, Yongsan-gu Seoul, Yongsan-gu 24-ro 15 ( Han River 3A) on May 31, 2012. During the pertinent taxable period, the Defendant evaded income tax amounting to KRW 54,350,920 by omitting the total amount of KRW 428,362,97, which was paid to the borrowed account of employees M, etc. among the total sales of I during the pertinent taxable period, thereby evading income tax amounting to KRW 176,280,767.

In addition, from that time until June 1, 2014, the Defendant evaded the additional value tax and income tax equivalent to KRW 600,391,943 in total on seven occasions, such as the list of crimes in the attached Form.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the examination of partially the accused by the prosecution;

1. Details of the borrowed name account (Evidence Nos. 3 through 12 of the evidence list), the statement of comments on Nene Round, the public notice of the expenditure rate for rent and management expenses for the year 2014 ( inside), the details of the payment of wages to employees, copies of the public notice, the details of payment of office fees and advertising fees, the details of payment of office fees, and the written opinion of the defense counsel (Evidence No. 32 of the evidence list);

1. A written accusation;

1. Application of Acts and subordinate statutes on investigation reports (including the list of evidence Nos. 27, 28, 29, 31, 33, and respective accompanying documents);

1. Criminal facts;