Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 5,300,000.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant, from May 11, 2009 to December 31, 201, is a representative director of the Company C (hereinafter “C”) with the purpose of peripheral devices, such as computers and CPU, and software wholesale and retail business from May 11, 2009 to December 31, 201.

The Defendant, at the Internet large shopping mall, purchased so-called “unsten” product, which is a material transaction product with a price lower than that of general goods, and intended to sell it through the Internet shopping, by converting computers and peripheral devices, electronic equipment transactions active, or existing off-line sales business into online online transactions to promote sales. To this end, the Defendant purchased the so-called “unsten” product, which is a material transaction product with a price lower than that of general goods, and attempted to sell it through the Internet shopping.

In the event that such non-data-free products are sold in large quantities, the sales performance only rapidly increases without the Defendant’s purchase data, and there is concern that there will be a lot of tax investigations or taxes imposed thereon. The Defendant reported only the products with “C” to the tax office with the normal sales of the products with “C,” and the “undata-free products” with intent to evade value-added tax, corporate tax, etc. by forging the false sales of the products with a false name or with a disguised sales from a business entity in the name of another person who borrowed the name or received money through the Internet, and without paying the same.

1. Evasion of tax in the year 2010;

A. On June 18, 2010, the Defendant evaded value-added tax for the second period of February 2010 registered the “C” office of Yongsan-gu Seoul Metropolitan Government D Building 404, and registered the “FF” (hereinafter “F”) that was established by lending its name from Pyeongtaek-gu E, which was known to the general public, as the selling company in online online online large shopping mall, such as the “BB Market” and the “human wave,” and on July 1, 2010.