A defendant shall be punished by imprisonment for six months and by a fine of ten thousand won.

When the defendant does not pay the above fine, 100.

Punishment of the crime

The defendant is a person engaged in wholesale business by importing V, falling short, etc. from a day at the safe time without the registration of the business operator.

No person shall evade taxes, receive a refund or deduction of taxes by fraudulent or other illegal means.

On January 25, 2011, the Defendant evaded the value-added tax of KRW 15,000,000 by issuing tax invoices, using borrowed accounts, etc. in filing the return of value-added tax for the second period of 2010 on or around 25, 2010, as shown in the attached Table of Crimes, by fraud or other unlawful act, including the Defendant’s evasion of value-added tax of KRW 15,00,000,000, in total, up to 11 times until the time income tax return was filed in the year 2013, as shown in the attached Table of Crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on completion of investigations by individual entrepreneurs;

1. Supplementary protocol;

1. Notification of a request for deliberation as a result of the investigation of tax offenses;

1. A written notification;

1. Each investigation report (to verify the details of the accusation against the complainant, the statement of facts constituting the accusation against the accuser, etc.) and documents submitted by the accusers;

1. General dutiable value-added tax return;

1. Application of Acts and subordinate statutes concerning global income tax, special rural development tax, final tax base return and payment statement of local income tax;

1. Relevant Article 3 (1) (main sentence) and Article 3 (2) of the Punishment of Tax Evaders Act, and the punishment of imprisonment and fine concurrently with respect to the crime;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 62 (1) of the Criminal Act;

1. In light of the fact that the defendant for sentencing of Article 334(1) of the Criminal Procedure Act (hereinafter “the Criminal Procedure Act”) appears to have neglected to file a long-term tax return, the omission in sales is not a large amount, and the defendant is punished by a fine of KRW 40 million due to a violation of the Customs Act in 2014, the defendant should be punished strictly.

Provided, That the punishment shall be determined as the same as the disposition in consideration of favorable circumstances, such as the fact that the defendant is against himself/herself, the payment of taxes, and the fact that he/she has no record of punishment