조세범처벌법위반
Defendant shall be punished by a fine of 20 million won.
If the defendant does not pay the above fine, KRW 100,000.
Punishment of the crime
[criminal power] On November 20, 2015, the Defendant was sentenced to five years of imprisonment with prison labor for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Incheon District Court's Branch Branch Branch on November 20, 2015, and the above judgment was finalized on May
【Criminal Facts】
From April 5, 2010 to August 18, 2014, the Defendant operated “C” in Article 919 of the Kucheon-gu Seoul Special Metropolitan City B Building 919. From June 11, 2014 to May 31, 2015, the Defendant used “E” practically by lending the name of D in the said place.
1. No business operator shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;
Nevertheless, the Defendant, while operating “C”, registered his/her business under the name of “E” with the intention of evading tax evasion and compulsory execution due to the difficulties of business of “C” due to the default of national taxes and seizure, etc. from other creditors. < Amended by Presidential Decree No. 2517, Jun. 11, 2014>
2. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;
The Defendant stated in the indictment around July 30, 2014 as “ around February 28, 2011.” However, according to the list of crimes and the records attached to the indictment, it is apparent that it is a clerical error in the indictment, and there is no concern that it would be disadvantage the Defendant’s exercise of his/her right to defense, and thus, it is corrected without modification of the indictment.
The facts in the “E” office are stated in the indictment of “G” operated by “E” as “H,” but according to the crime sight table and records attached to the indictment, this is obvious that it is a clerical error in the “G”, and there is no concern that there is no risk of disadvantage to the Defendant’s exercise of his/her right to defense, and thus, it is corrected without changing
In spite of the absence of the supply of goods or services, “E” is the same as “G” 2.
supply of goods or services to the public.