조세범처벌법위반
[Defendant A] The defendant is punished by a fine of two million won.
The amount equivalent to the above fine shall be paid provisionally.
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established on January 4, 2010 for the purpose of carrying on the business of manufacturing and selling clothing, such as the manufacture and sale of textile products, and a corporation established on March 31, 2014 to December 31, 2018, which is the primary taxpayer in default of value-added tax and corporate tax equivalent to KRW 352,301,040 in total. Defendant B is the representative director of the Co., Ltd., and Defendant B is the children of Defendant B.
1. The person liable for duty payment or a person who occupies the property of the person liable for duty payment shall not conceal or evade the property or make a false contract for the purpose of evading or evading the execution of the disposition on default;
The Defendant requested the purport that “the sales price to be paid by Company D shall be paid to Company A by telephone to the account in the name of Company C for the purpose of evading disposition on default of value-added tax and corporate tax equivalent to KRW 352,301,040 in a place unknown at around July 18, 2018,” and that “the sales price shall not be paid to Company A and shall be deposited to the F Account under the name of C,” received KRW 5 million from the F Account around July 18, 2018, around October 18, 2018, KRW 500,000 won, around October 26, 2018, KRW 500,000 in total, around November 5, 2018, KRW 1500,000 in the name of the F Account under the name of C, around 15, 201; and KRW 5000,000 in the name of deposit around 15,2018.
Accordingly, the defendant concealed property for the purpose of evading the execution of the disposition on default.
2. The representative director of the Defendant A Co., Ltd. who is the Defendant A Co., Ltd., was concealed property for the purpose of evading the execution of the disposition on default on the business of the Defendant Co., Ltd.
Summary of Evidence
1. Defendant B’s legal statement
1. The suspect interrogation protocol of Defendant B by the prosecution;
1. A written accusation;
1. Application of the Acts and subordinate statutes to inquiry into arrears;
1. Article relevant to the facts constituting an offense and the selection of punishment;
A. Defendant B: Article 7 of the Punishment of Tax Evaders Act.