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(영문) 수원지방법원 안산지원 2017.09.29 2017고단1765

조세범처벌법위반

Text

Defendant shall be punished by a fine of KRW 100,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Reasons

Punishment of the crime

The defendant is a corporation that runs the manufacturing and selling business of drugs in Ansan-si D, and E (Death on February 28, 2016) is a person who has worked as a substantial operator of the defendant's business start-up interest.

As stated in paragraphs 1 and 2 below with respect to the defendant's business, the defendant, a representative of the actual operator's interest, evaded the defendant's corporate tax of 2013 82,793,963, corporate tax of 2014 2,670,385,07, and corporate tax of 2015 1,929,292,051.

1. The purpose of corporate tax evasion arising from processing welfare expenses is to avoid corporate tax by using a false receipt for 30,000 won per transaction at the defendant company's office and each business branch from January 1, 2013 to December 31, 2015, and to enable F, etc., who is in charge of financial management of the defendant company to purchase and produce simplified receipts, 30,000 won or less for 30,000 won for 20,000 won for 30,000 won for 30,000 won for 30,000 won for 47,000 won for 20,000 won for 30,000 won for 30,000 won for 30,000 won for 47,000 won for 20,000 won for 30,000 won for 30,000 won for 30,000 won for 27,000 won for 14.

2. The E to evade corporate tax due to processing travel expenses and loss processing;