조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
From July 2011 to January 2013, the Defendant is a person who has operated the business of selling clothes through Internet Blobs, etc. without being registered as a business operator at the second floor office in Jung-gu Seoul Metropolitan Government.
The Defendant, without registering as a business operator, received clothing sales proceeds from various accounts in the name of his wife C or staff D, with intent to evade taxes by trading the cost as non-data so that the amount of revenues is not revealed, and without filing a tax return.
1. Until July 2011, the Defendant evaded tax evasion in 2011, by omitting a tax return on KRW 361,189,312 (excluding the subdivision of added value) in sales of clothing via the Internet in the French land located in Seoul, thereby evading KRW 53,738,047 in the aggregate income tax in June 1, 2011.
2. Until January 2012, the Defendant evaded tax evasion in 2012, the amount of KRW 83,166,456, the value-added tax of KRW 126,609,220, the value-added tax of KRW 126,60,220, the total income tax of KRW 74,243,697,697, the total income tax of June 1, 2012, when selling clothing through the Internet, as seen above, in the French land located in Seoul, by December 2012. < Amended by Act No. 11483, Jul. 26, 2012; Act No. 11871, Jan. 26, 2013; Act No. 11873, Jun. 1, 20
3. Around January 2013, the Defendant evaded tax evasion in KRW 2,038,382 as of July 26, 2013, and KRW 7,745,851 as of June 1, 2013, respectively, by selling clothings via the Internet in the French land located in Seoul, around January 2013. < Amended by Act No. 11873, Jul. 26, 2013; Act No. 12535, Jun. 1, 2014>
Accordingly, the Defendant evaded the total of 347,541,655 won of value added tax and comprehensive income tax as above.
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation (including accompanying documents);
1. Application of Acts and subordinate statutes to a criminal investigation report (after printing a trade statement attached to a CD);
1. Relevant Article 3 (1) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;
1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;
1. Article 62(1) of the Criminal Act 1.