특정범죄가중처벌등에관한법률위반(조세)등
A defendant shall be punished by imprisonment for two years.
However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.
Punishment of the crime
Defendant
From October 21, 2003, a person who has been engaged in manufacturing and printing business with the trade name D from Daejeon Seo-gu, Daejeon.
On January 25, 2008, the Defendant filed a value-added tax return for the second period of 2007 (from July 1, 2007 to December 31, 2007) in Seo-gu, Seo-gu, Daejeon, Seo-gu, Daejeon, with the value-added tax return for the total amount of KRW 1,724,715,00,00 by means of remittance of the total amount of KRW 1,724,715,00 for 10 accounts, including employees E, with the total amount of KRW 2,84,90,00 for the second period of 207 to 30,00,000 for the total amount of KRW 1,724,715,00 for the corresponding amount of KRW 70,000 for the total amount of KRW 20,000 for the total amount of value-added tax for the year 20,000 for the year 25,2011.
Summary of Evidence
1. Defendant's legal statement;
1. Application of the relevant Acts and subordinate statutes, such as a written accusation, documentary evidence of offence, a report on the conclusion of an investigation into a tax offense, and the general taxable person's value-added tax;
1. Article 8(1)2 and (2) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 9919, Jan. 1, 2010); Article 9(1)3 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010); and Article 9(1)3 [The former Punishment of Tax Evaders Act (Amended by Act No. 9919, Apr. 1, 2008; Act No. 10259, Apr. 15, 2010; Act No. 10259, Apr. 15, 2010; Act No. 111366, Apr. 21, 201); Article 8(1)2 of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 11366, Dec. 31, 2011)