Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of 900,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

1. The Defendant is the representative of the franchise “E” and “G distribution” located in Daegu-gun D and the “G distribution” located in Busan-gu North Korea, and is the person liable to report value-added tax and global income tax.

The Defendant purchased secondary materials from H, “I,” etc., and supplied land to each chain store and branch, and did not issue a tax invoice at each chain store. The Defendant did not receive the franchise and Si facilities from each chain store, and did not issue a tax invoice even after receiving the franchise fee and advertising fee from each branch, and reported the sales that did not issue a tax invoice without filing a tax invoice, and reported only the sales that issued the tax invoice. On the day, the Defendant discarded the transaction account books, such as the daily balance sheet in which the revenue and expenditure of the date were recorded, and destroyed the order, sales, accounts amount, etc. by fraud or other unlawful means, such as deletion from time to time without storing in a separate storage device.

2. Violation of the Punishment of Tax Evaders Act under the Evasion of Taxes;

A. On July 25, 2008, the Defendant evaded the value-added tax amounting to KRW 136,451,810 in sales of secondary materials to the branch office by deceit or other unlawful means; KRW 820,676,089 in sales of chain stores; KRW 4,295,418 in sales of KRW 1,00,00,082,081 in total; and KRW 1,000,082,081 in sales of the branch office by underreporting the sales of KRW 136,451,82,081 in value-added tax return and expiration of the time limit for the return and payment of value-added tax.

B. On January 28, 2009, the Defendant evaded value-added tax for the second period of No. 2008, when filing a return on value-added tax for the second period of No. 2008 in the Namgu Daegu-dong 1953-20.