beta
(영문) 대구지방법원 2014.07.25 2014고단614

조세범처벌법위반

Text

A defendant shall be punished by imprisonment for not less than one year and six months.

Reasons

Criminal facts

The Defendant is the closing of “D” in Daegu Dong-gu C.

At the time of year-end settlement, the defendant received 3% of the par value of donation receipts from those who need donation receipts in order to receive income deduction, and received false donation receipts from the above persons.

1. The Defendant, through the issuance of a false donation receipt in 2010, issued a false donation receipt in the above “D” office from December 2, 2009 to February 2, 2010, and issued a false donation receipt in the F’s name as if he received the donation in the absence of the receipt of KRW 3,00,000,00 from E, a taxpayer with wage and salary income tax who was liable to pay the said receipt, thereby allowing E to evade labor income tax equivalent to KRW 1,03,790 due to fraud or other unlawful act, including having 409 workers evade labor income tax equivalent to KRW 1,685,780,00,000, in collusion with the above workers as indicated in the attached crime list (1). The Defendant issued a false donation receipt of KRW 1,685,780,000 in total and evaded labor income tax equivalent to KRW 103,870,000 in total.

2. The Defendant, following the issuance of a false donation receipt in the year 201, issued the said “D” office from December 2, 2010 to February 2, 2011, in collusion with 1,979 workers, and issued a false donation receipt of KRW 6,00,00,00 from G, a person liable to pay wage and salary income tax, and evaded the said employees’ income tax equivalent to KRW 6,837,98,00,00 in total with KRW 1,50,5353,580 in total, even though he did not receive donations from G, a person liable to pay wage and salary income tax, as if he received donations under the said donation receipt in the name of H, thereby allowing G to file an income deduction report using the said donation receipt, thereby allowing G to evade labor income tax equivalent to KRW 1,277,240 in total due to any fraudulent or other unlawful act.

3.A false statement in 2012.