Defendant

A has the intention to evade taxes by separately preparing a book on cash sales in order to raise funds for the purchase of mushroom imported from Russia as non-data, and by separately managing funds raised through this.

1. On January 201, the Defendant underreporting KRW 332,20,731 of cash sales of KRW 647,475,827 at Yangcheon Tax Offices located in Yangcheon-gu Seoul, Seoul and evaded value added taxes of KRW 42,691,861 due to the lapse of the payment deadline for value added taxes, and from around that time until January 2015, Defendant evaded corporate tax by fraud or other unlawful means from KRW 2,151,01,02, KRW 291,02, KRW 291,029,155, including the sum of KRW 443,180,167, and KRW 157,07, including the sum of KRW 647,00,00, KRW 291,029, and KRW 155,015, as indicated in the attached list of crimes.

2. Around January 2011, the Defendant (State) evaded tax of KRW 460,211,373, including corporate tax 169,182,218, value added tax, and KRW 291,29,155, as indicated in the list of crimes in the attached Table, as well as tax evasion by a person who is the representative of the Defendant at the above Yangcheon Tax Office, for the Defendant’s business.

2. The accounting customer data prepared and managed by the Defendants cannot be seen as data for counseling with customers. Since the Defendants did not engage in any active act making the Defendants impossible or considerably difficult to impose and collect taxes, the Defendants should be acquitted.

3. Determination

A. Article 3 of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015; hereinafter “former Punishment of Tax Evaders Act”) which applies to the instant case.