A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is a person who runs a wholesale and retail business for households with the trade name "D" in the Gangnam-gu Seoul Metropolitan City.

No person shall evade a tax by fraud or other unlawful acts, such as the manipulation or concealment of income, profit, act or transaction.

Nevertheless, the Defendant: (a) purchased a household with no evidentiary data, such as a receipt or tax invoice, by paying in cash most of the price to an irregular trader; (b) purchased a household without issuing evidentiary data, such as a receipt or tax invoice; and (c) sold the household without issuing evidentiary data; and (d) made a declaration of reduction in sales,

Around July 25, 2010, the Defendant reported the amount of D’s revenue at KRW 66 million, which is less than the actual income, from January 1, 2010 to June 30, 2010, and did not pay KRW 9 million after filing a report and payment period around that time, as described in the attached Table of Crimes, from May 31, 2013 to May 31, 2013, the Defendant reported the amount of KRW 183 million in total of the value-added tax and the income tax as described above.

As a result, the Defendant evaded the total of 183 million won of value-added tax by fraud or other illegal acts.

Summary of Evidence

1. Defendant's legal statement;

1. Each statement of E, F, G, and H;

1. Application of Acts and subordinate statutes to a written accusation, a written report on the termination of an investigation by an individual entrepreneur, a written report on an additional tax return, an amount of revenue omitted, relevant data, a criminal investigation report (Submission, etc. of the details of deposits in the account), five copies of deposit transactions in the account, a report on value-added tax on January 1, 2010, and

1. Relevant provisions of the Punishment of Tax Evaders Act, the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act and the selection of imprisonment concerning the crime;

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;