특정범죄가중처벌등에관한법률위반(조세)등
A defendant shall be punished by imprisonment for a year and six months, and a fine of 600 million won.
When the defendant does not pay the above fine.
Punishment of the crime
The Defendant is the representative of the Do and retail store located in the third floor of the Gangnam-gu Seoul Metropolitan Government building B.
No person shall evade taxes, receive a refund or deduction of taxes by fraudulent or other illegal means.
During the period from January 1, 2011 to June 31, 2011, the Defendant evaded the total income tax and value added tax of KRW 1,180,97,172 in total by omitting the sales report by omitting the payment from the payment to the E bank account in the name of D, an employee, as well as the value added tax of KRW 92,593,472 in the year 201 by supplying precious metal and other goods to buyers, including precious metals, at the same place of business from January 1, 2011 to June 31, 2011.
Accordingly, the Defendant evaded taxes of KRW 1,180,997,172 by fraud or other unlawful act.
Summary of Evidence
1. Statement made by the witness F in the second public trial record;
1. A written accusation;
1. Each written answer to D or G;
1. Application form for each account transaction and details of each transaction;
1. Application of CD-related Acts and subordinate statutes to calculate the evaded tax amount;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the crime and Article 3(1) main sentence of the Punishment of Tax Evaders Act (the deviation from each tide cell set forth in attached Table Nos. 1, 2, 3, 4, and 8, the choice of imprisonment), Article 8(1)2 and (2) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 14474, Dec. 27, 2016; hereinafter the same shall apply), Article 3(1) of the Punishment of Tax Evaders Act (Attached Table No. 5, 6, and 2013 of the Punishment of Tax Offenses Act No. 5, 7 of the Attached Table No. 5, 2013, inclusive, fines)
1. The aggravated punishment for concurrent crimes: the former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act [the punishment for imprisonment with prison labor shall be aggravated within the extent of adding up the long-term punishment to the imprisonment with prison labor, which is prescribed for a crime of violation of the Act on the Aggravated Punishment, etc.
1. Articles 53 and 55(1)3 and 6 of the Criminal Act (the following circumstances considered in favor of the reasons for sentencing) 1.