조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for not more than ten months.
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, while running an indoor construction business without registering his/her business from January 1, 2015, registered his/her business with the trade name "C" in the name of his/her employee B around November 22, 2016, and is engaged in indoor construction business using the above trade name until now.
1. No person who violates the Punishment of Tax Evaders Act due to the evasion of value-added tax shall evade taxes by fraud or other improper means, such as by manipulating or concealing income, profits, acts or transactions;
As above, the Defendant, while running an indoor construction business in the name of “C”, concealed sales equivalent to KRW 44,949,091 deposited through a borrowed account in the name of employees B during the first sale in 2015, and subsequently evaded value-added tax of KRW 8,616,064 from around that time to February 2018, and subsequently evaded value-added tax of KRW 437,76,766,762 in total by concealing sales equivalent to KRW 2,634,227,284 as shown in the separate crime list from around that time to December 2018.
2. No person who violates the Punishment of Tax Evaders Act due to the evasion of income tax shall evade taxes by fraud or other improper means, such as by manipulating or concealing income, gains, acts or transactions;
As above, the Defendant, while running an indoor construction business in the name of “C” and without recording or managing books under the Income Tax Act, concealed the amount of income equivalent to KRW 114,283,814 in the taxable year 2015 by concealing transactions using borrowed accounts, such as the Korean bank account in the name of “C” and the Korean employees B, the Korean AFFFFFFF, and the Busan Bank, thereby evading income tax of KRW 42,240,569, as well as evading income tax of KRW 470,026,632 in total of income amount from around that time to the taxable period of 2017, as shown in the annexed List of Crimes, and evaded income tax of KRW 191,717,508.
Summary of Evidence
1. Defendant's legal statement;
1. The suspect interrogation protocol of the police as to B