조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding twenty thousand won.
When the defendant does not pay the above fine.
Punishment of the crime
The defendant is the representative director of corporation D with the purpose of conducting steel reinforced concrete construction business in Nam-gu C at port.
1. The Defendant evaded corporate tax, as seen above, when operating a stock company D, made it considerably difficult to impose and collect tax by receiving the payment from a private account, which is not an account in the name of the said stock company, to conceal the income of the said stock company, and reporting the reduction of the income amount of the said stock company.
On March 31, 2012, the Defendant evaded corporate tax of 29,919,810 won after the lapse of the time limit for filing a final return of corporate tax in 2011 by fraud or other improper means, as well as tax evasions 1,4,7, 10, 13, and 15 of the list of crimes in the attached crime.
2. On July 25, 2012, the Defendant evaded the value-added tax of KRW 31,752,301, by using fraud or other unlawful means, as seen in the foregoing 1.1., the Defendant evaded the value-added tax of KRW 2,3,55,752,300, including the evasion of KRW 31,752,30,000, by taking advantage of the time limit for reporting the establishment of value-added tax of KRW 2,3,5,6,8,9,9,11,12,12, and14, from 2012 to 2016.
Summary of Evidence
1. Statement by the defendant in court;
1. Legal statement of witness E;
1. Statement made by the police for E;
1. A written accusation;
1. Details of transactions with AFC;
1. Application of the Acts and subordinate statutes to report on investigation (a certificate for all registered matters D)
1. Relevant provisions of the Punishment of Tax Evaders Act and the main sentence of Article 3 (1) and Article 3 (2) of the Punishment of Tax Evaders Act (Concurrent Imposition of Imprisonment with prison labor and a fine);
1. The former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act, the former part of Article 37 of the Criminal Act, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act [the punishment shall be imposed] Article 20 of the Criminal Act.