Defendant shall be punished by a fine of KRW 15 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant, jointly with E and F, operated “H sexual surgery” in Seo-gu G and 206.

(E) From January 2005, from December 201 to December 301, 2010, the Defendant jointly operated 50% shares and F with each of the 33.3% shares from around 2010 to around 33.3% shares). Although there is a book in which the amount of revenue and the necessary expenses are calculated, the Defendant, while in charge of accounting affairs with the above sex foreign service, has attempted to evade the comprehensive income tax by omitting some of the medical expenses deposited with the post office account (J) in the name of I, and increasing the expenditure by paying labor expenses to K who did not actually work.

On May 29, 2010, the Defendant had a “L certified tax accountant” employee in the above sexual division in order to “the final return on global income tax base for the year 2009”: ① 217,621,660 won, excluding some of the 156,146,660 won of the medical expenses deposited into the post office account in the I’s name, and the data processed by credit card settlement and cash receipt; ② K’s payment of KRW 19,750,00 as K’s payment.

Around that time, the Defendant had a certified tax accountant staff report the amount of the above sex and income in 2009 based on such data.

As a result, the Defendant evaded the global income tax of KRW 63,778,00 in 209 after the lapse of the payment period on May 31, 2010.

Until June 29, 2012, the Defendant evaded each comprehensive income tax in the year 2009, 2010, and 2011, as described in the separate sheet of crime, by fraud or unlawful means as above.

Summary of Evidence

1. Defendant's legal statement;

1. Each police protocol of statement against M and N;

1. Decision on resident tax on each special tax for rural development of global income tax;

1. Application of Acts and subordinate statutes on the monthly balance sheet, the specifications of I financial transactions, the statement of account transactions (the details of account transactions), the copies and benefits of K passbook, and the details of passbook transactions and passbook transactions;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 3 (1) of the Punishment of Tax Evaders Act concerning the option of punishment;

1. Aggravation for concurrent crimes;