A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding twenty thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

On February 19, 2013, the Defendant was sentenced to imprisonment with labor and two years and six months at the Incheon District Court for the crime of interference with business, etc. and is currently under trial at the same court.

From around 2005, the Defendant, from around 406, operated an emigration agency business, etc. with the trade name “Z” in Seocho-gu Seoul Metropolitan Government Y Building 406, and around April 201, the Defendant established the Z Co., Ltd., and thereafter, performed the same business by relocating the address to Seoul Seocho-gu Y Building 203 around May 201.

The Defendant, while operating the above “Z” and “Z”, intended to evade taxes, such as value-added tax, by not entering the details of sales transaction in the account book, but transferring the transaction amount, such as fees, to family members, such as Z, EA, BM, EB, EB, and EEC, or to the borrowed account in the name of the person.

1. On July 25, 2009, the Defendant omitted sales of KRW 81,575,273 in supply value by means of receiving transfer from a borrowed account in return for the final return of the value-added tax base and tax amount for the first taxable period of the value-added tax (from January 1, 2009 to June 30, 2009) of the first taxable period of the Seocho Tax Office (from January 1, 2009 to June 30, 2009).

Accordingly, the Defendant, by fraud or other unlawful act, evaded value-added tax of KRW 8,157,527 after the lapse of the time limit for the return and payment of the value-added tax base and tax amount for the first period of value-added tax in 2009, and from that time until July 25, 201, the Defendant evaded total value-added tax of KRW 70,143,740 for the five taxable periods, such as the list of crimes in the attached list.

2. In filing a final return on the global income tax base and tax amount in 2009 on May 31, 2010, the Defendant did not return the amount of income KRW 120,552,494 by omitting sales, such as remittance to the borrowed account, as above.

As a result, the defendant committed fraud or other unlawful acts in 2009.