Housing Incheon Southern-gu (hereinafter referred to as "residential area")

(hereinafter referred to as "influenction")

2. Defendant 2

Seoul residential Dongjak-gu (hereinafter referred to as "Seoul Metropolitan Government")

Daegu Jung-gu in Reference domicile (hereinafter referred to as "Tgu in Reference domicile")

3. Defendant 3

Residence Goyang-gu(hereinafter referred to as "Seoyang-gu")

Daegu-gu Office of Registration (hereinafter referred to as the "Ugu Office of Registration")

4. Law Firm ○○

Incheon Southern-gu (hereinafter referred to as "Seoul-gu").

Representative Attorney Lee -

7,000,000 won, Defendant Law Firm ○, respectively, shall be punished by a fine of 10,000,000 won.

Where Defendant 1, Defendant 2, and Defendant 3 fail to pay each of the above fines, KRW 50,000 for each of them;

Defendants shall be punished by imprisonment with labor for the period of time converted from work.

To order the Defendants to pay an amount equivalent to the above fines.

Defendant 1 is the representative of Law Firm ○○ in the Nam-gu Incheon Metropolitan City (hereinafter omitted) and Defendant 2

Defendant 3, Kim ○, and Ma○○ is a member of the foregoing legal entity’s attorney-at-law. Defendant 3’s law firm ○○

corporation established for the purpose of providing services, etc. belonging to a lawyer;

1. Defendant 1 and Defendant 3 in collusion with Kim○-○, Mag-○.

On March 31, 2004, the tax base of corporate tax of 2003 from the Incheon Special Metropolitan City Tax Office located in Chang-dong, Dong-gu, Incheon Metropolitan City on March 31, 200.

When filing a return of tax amount and amount of tax, from January 1, 2003 to December 31 of the same year.

amount of the income of the corporation in question is KRW 514,464,553, but it is an notarial fee which is the original data of the tax return return.

Amount of income, such as deposit slip, tax invoice on attorney fees, and statement of case acceptance, etc.

2. Not making any entry in the reduction or the preparation of a book on the attorney fee;

the corporation's income during the above period through the agent of the corporation

207, 481, 562 are reduced and reported and evaded corporate tax of 2003 82,885,408 won.

B and from that time to December 31, 2005, the attached list of crimes (1) period in the same way from that time to that time.

16, 577, 825 won in total, as in Jae-in, shall be evaded;

2. Defendant 2, in collusion with Defendant 1, Defendant 3, and Defendant 1, Defendant 3, and Defendant 2:

On March 31, 2004, at the Incheon Tax Office listed in paragraph (1) of the above paragraph, the tax base and amount of corporate tax for 2003

In doing so, as to fees for the authentication of the said legal entity from January 1, 2003 to December 31 of the same year.

An attorney-at-law who is the original data for tax return even though the income amount other than the income amount is 261,525,033 won;

The amount of revenue shall be reduced in the tax invoice for the rent and the statement of case acceptance, etc., and the entry or change

Tax affairs of the corporation by improper means, such as not preparing the account books for the election commission of the corporation;

through the agent to report the reduction of the income amount of the corporation during the above period, and the corporate tax of 2003

14, 591, 737 won was evaded, and the method of causing the same from around that time to December 31, 2005.

(2) evade 91,203,559 won in total of corporate tax as shown in the Schedule of Offenses (2);

3. Defendant 1, Defendant 2, and Defendant 3 in collusion with Kim○-○, and a pregnant ○○.

On July 25, 2003, the final return of value-added tax for the first time in 2003 from the Incheon Tax Office listed in paragraph (1) of the above paragraph.

D. The amount of the attorney fees of the above corporation from January 1, 2003 to June 30 of the same year.

590, 287, and 160 won for sales of A, but the data of the original tax return were changed.

Attorney fees shall be reduced on the tax invoice for appointment fees, the statement of case acceptance, etc.

(1) such unlawful means as not making all books of account for the attorney fees; or

A sales table out of the fees for attorney-at-law of the corporation during the above period;

537, 538, 528 shall be reported to be reduced and value-added tax 5, 274, and 863 won accordingly.

The list of crimes in attached Form from around that time to December 31, 2006 in the same manner, as well as from around that time.

c) evades value-added taxing 63, 778, 970 won in total, as described in Table (3);

4. Defendant Law Firm ○○

The defendant's representative and a member attorney at the same time and place as above 1, 2, and 3

India 1, 2, 3, 3, 3, 50

The value-added tax was evaded.

Summary of Evidence

1. Defendants’ respective legal statements

1. Tax invoice;

1. Each prosecutor's interrogation protocol on Defendants and Kim ○-○

1. Statement by the prosecutor with regard to ○○;

1. Binding of copies of each false tax invoice;

1. Each report on investigation;

1. Each police interrogation protocol against the defendant Kim○-○, defendant 3, and defendant 2

1. Each police statement about ○○○;

1. Each police statement on ○○○ and Kim○○

1. Seizure records;

1. A written accusation;

Application of Statutes

1. Relevant Articles of criminal facts;

- Defendant 1, Defendant 2, and Defendant 3: Article 9(1)3 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act (Punishments)

Fixture Selection)

- Defendant ○ Law Firm: Articles 3 and 9(1)3 of the Punishment of Tax Evaders Act

1. Aggravation for concurrent crimes;

Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act

1. Detention in a workhouse (Defendant 1, 2, and 3);

Articles 70 and 69(2) of the Criminal Code

1. Order of provisional payment;

Article 334(1) of the Criminal Procedure Act

It is so decided as per Disposition for the above reasons.