beta
(영문) 전주지방법원 군산지원 2018.02.22 2017고합2

특정범죄가중처벌등에관한법률위반(조세)등

Text

A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above imprisonment shall be postponed for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

No one shall make the imposition and collection of taxes impossible or remarkably difficult, as any concealment of property, or fabrication or concealment of income, profit, act or transaction.

Nevertheless, from Jun. 9, 2010 to Dec. 1, 2011, the Defendant: (a) purchased game money and items and operated F (G) as an electronic commerce retail store in order to conceal sales details and income from around September 2012, 201 in the Defendant’s residence located in Kim Jong-si from his/her own, such as online game sludge; (b) received money and items from his/her customers; and (c) intended to evade income tax and value-added tax by depositing the item sales proceeds using the next name account without the registration of the business owner for the sale of the game items.

On January 25, 2013, the Defendant evaded the value-added tax and the income tax equivalent to KRW 285,392,218 in total five times from the following five times until June 2, 2014, in the following: (a) the actual sales amount is equivalent to KRW 1,215,865,320, while the amount of value-added tax and the amount of value-added tax, etc. for the second period of 19:5,392,218, in the following manner: (b) the Defendant was evading the value-added tax and the amount of value-added tax in total, which are equivalent to KRW 12,158,65,320, in the following manner: (c) the sales amount was not reported.

Summary of Evidence

1. The defendant's legal statement (as at the date of the second public trial, in the case);

1. A written accusation or a written accusation;

1. Details of replies to requests for cooperation with investigation;

1. Details of deposits omitted in the F sale, the process of calculating the amount of tax evasion, the calculation of income tax at the fixed time of each purchaser, the estimated withdrawal of each F purchase, the details of deposits suspected of omitting the F sale, the F item purchase, the details of F item purchase, the details of F item purchase (H of the Japanese bank), the F item purchase (I), the F item purchase details (I of the Japanese bank), the F item purchase details (J of the Japanese bank), the F item purchase details (J), the F item purchase details (K of the Japanese bank);

1. Statement of estimated income (for persons subject to the application of the standard expense rate);

1. The investigation report (the confirmation of the facts of crime), the investigation report (to visit and investigate), and the investigation report (the suspect A is a supporting material for purchase;