특정범죄가중처벌등에관한법률위반(조세)등
Defendant shall be punished by imprisonment for three years and fine for 2,200,000 won.
The defendant does not pay the above fine.
Punishment of the crime
The defendant of "2019 Gohap 357" is a person who actually operated D for the purpose of the business of manufacturing and constructing heavy literature in the building B and C in Silung-si.
1. The Defendant in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) committed a tax evasion of the value added 132,61,046 won from around the following day to July 26, 2017 by fraudulent or other unlawful means, including: (a) deposit in the borrowed account (E and Defendant’s name) until January 26, 2017, which was the due date for filing a return of value added 2 in the second period of the year 2016; (b) omission of sales; and (c) failure to deliver a tax invoice to the seller; and (d) evasion of the value added 132,661,04 won from around that day to July 26, 2017, as shown in the attached Table 11 to 33 years in the daily list of crimes, including the sum of 528,967,04 won in the year 2017.
In addition to this, the Defendant evaded the value added tax and income tax of KRW 539,503,425 in 2018, as shown in the attached list 1 to 4, and 6 once in the crime list 1 to 6.
2. The Defendant in violation of the Punishment of Tax Evaders Act: (a) deposited sales in the borrowed account (E and the Defendant’s name) until July 26, 2015, which was the due date for filing a return of value added tax in the first time in the year 2015; (b) omitted sales; (c) did not prepare relevant account books; and (d) evaded taxes of KRW 71,987,750 from around that time to June 1, 2019 by fraud or other unlawful means, such as not issuing a tax invoice to the seller; and (b) evaded taxes of KRW 934,426,54 won in total six times, such as the second time table of the crime committed in the attached Table 2.
The defendant of "200 Gohap 159" is a person who actually runs F for the purpose of the business of manufacturing and constructing heavy literature in B and C in Silung-si.
The Defendant, while operating F, operated the F, was 2,300. The sales amount by May 31, 2015, the due date for filing a return of the comprehensive income tax in 2014, to the following account (the Defendant’s title).