특정범죄가중처벌등에관한법률위반(조세)
Defendant shall be punished by imprisonment with prison labor for two years and fine for 1,200,000 won.
The defendant does not pay the above fine.
Punishment of the crime
[Criminal Records] On July 23, 2010, the Defendant was sentenced to imprisonment for one year and six months as a crime of opening gambling in the Seoul Central District Court on July 23, 201, and the judgment became final and conclusive on February 24, 201.
[2] The Defendant is a person who actually operated Company D with the purpose of producing, distributing, selling, etc. game software on the 6th floor of the B building in Namyang-si, Namyang-si.
1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes due to the tax evasion in 2009 (taxes);
A. From July 1, 2008 to December 31, 2008, the Defendant supplied the aforementioned D office with goods equivalent to KRW 1,374,594,950 in total supply value of pre-paid cards and events coophones that can use C to each of the above D business partners and game users, and concealed the sales proceeds by transferring them to the accounts under the name of four other persons, such as E, at the above D office. On January 25, 2009, the Defendant evaded the value-added tax amount to be paid by D with the return filed by the competent tax office after omitting the sales proceeds.
B. In filing a final tax return on March 31, 2009, the Defendant evaded corporate tax of KRW 385,263,097 to be paid by D on the ground that, as in the preceding paragraph, the Defendant omitted income from sales of pre-paid cards and e-paid cards and reported the lapse of the payment deadline, as in the final tax return of corporate tax of Company D in the competent tax office in 2008.
(c)
From January 1, 2009 to June 30, 2009, the Defendant: (a) provided goods equivalent to KRW 785,044,410 in total amount of supply value of pre-paid cards and e-mail coophones, etc. which enable D Co., Ltd. to use C to each scoo store and game users; (b) on July 25, 2009, when filing a final return on value added tax for the first period of January 2009 with the competent tax office, Co., Ltd., Ltd., the Defendant omitted it; and (c) filed the final return on value added tax for the first period of 2009, when the payment deadline expires, D Co., Ltd. is liable to pay the value tax