조세범처벌법위반
A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The defendant is a person who is engaged in the construction business of a detached house and multi-family house in the impulsedo House without business registration.
1. No person who evades a tax shall evade a tax by fraud or other improper means;
As above, the Defendant did not issue a tax invoice when providing construction services to the “Cpent” construction works, etc. located in B without business registration, and did not withhold sales from the method of receiving construction payment from the E Bank account, etc. in the name of the Defendant’s living together with the Defendant, thereby evading the value-added tax and the comprehensive income tax.
Around July 25, 2016, the Defendant evaded value-added tax of KRW 88,427,273 by omitting sales amount of KRW 884,27,273 by failing to file a tax invoice, using a borrowed account, etc., in filing a value-added tax return for the first period of January 1, 2016 (from January 1, 2016 to June 30, 2016) from the Seo-gu Daejeon District Tax Office, Seo-gu, Seo-gu, Daejeon, Daejeon (70, Seo-gu, Daejeon) around July 25, 2016. From that time, the Defendant evaded value-added tax of KRW 309,536,833 on a total of four occasions, as shown in attached Table 1, until January 25, 2018.
B. On May 31, 2017, the Defendant evaded the global income tax of KRW 132,305,676 by omitting and filing a global income tax return for the global income tax of KRW 400,724,676 through the issuance of tax invoices and the use of borrowed accounts (from January 1, 2016 to December 31, 2016), and from that time on May 31, 2018, the Defendant evaded the global income tax of KRW 210,59,411 in total twice, as shown in the attached Table 2 of the List of Offenses Act, from that time to May 31, 2018.
2. No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue it unless he/she issues it or issue it by falsity;
The Defendant on January 12, 2016