A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

The Defendant is a person who sells beauty rooms, etc. under the trade name of “C” in Paju City B.

No person shall evade a tax by fraud or other improper means.

Nevertheless, the Defendant, while running the above business, received the sales payment with a borrowed name account, etc. other than the business account, and had the intent to evade taxes by omitting the sales report.

1. On January 25, 2015, the Defendant evaded value-added tax of KRW 65,712,086 from that time to January 25, 2019, by omitting sales of KRW 657,120,868 through the use of a borrowed account and failing to file a return of value-added tax for the second period of two years (from July 1, 2014 to December 30, 2014) (in filing a return of value-added tax for a taxable period) in the Pacific Tax Office located in Geumju-ro 62, Geumju-si, Geumju, 2015, from that time, the Defendant evaded value-added tax of KRW 691,231,588 in total nine times from that time until January 25, 2019, as described in attached Table 1.

2. Around May 31, 2016, the Defendant evaded the global income tax of KRW 111,083,246 in total on three occasions, including a failure to file a return by omitting and omitting KRW 1,585,849,624, through the use, etc. of a borrowed account, in filing a global income tax return for the year 2015 (from January 1, 2015 to December 31, 2015, the Defendant evaded the global income tax of KRW 1,072,824, from that time, until May 31, 2018, as shown in attached Table 2 of the List of Offenses Act.

Summary of Evidence

1. Defendant's legal statement;

1. Each written statement of D and E;

1. A report on the closure of investigation by individual business operators and a supplementary report of tax offense;

1. Business registration certificate;

1. An investigation report (specific place for filing a value-added tax and global income tax return);

1. Details of passbook transactions;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant provisions of the Punishment of Tax Offenses Act and the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and the choice of imprisonment with prison labor (the first crime is established by tax item and taxable period);

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