조세범처벌법위반
Defendant
A Co., Ltd. shall be punished by a fine of 100,000,000 won, and Defendant B shall be punished by imprisonment of one year and two months.
Defendant .
Punishment of the crime
Defendant
A Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a corporation established for the purpose of manufacturing and selling furniture, and Defendant B is a person who actually operated the above company from March 200.
1. Defendant B
A. The Defendant, while operating the foregoing company in Seo-gu, Incheon for a considerable period of time, was willing to evade value-added taxes by way of making it considerably difficult for N who is not capable of tax imposition and collection by way of making it difficult for the Defendant to evade value-added taxes by receiving all three accounts deposited in the NA account in the name of G, NA account in the name of the Defendant’s friendship, NA account, NA account in the name of J, NA account in the name of the Defendant’s friendship, NA account in the name of J, and NA account in the name of L (hereinafter “instant account”) by failing to issue tax invoices, and by failing to issue tax invoices.
On July 26, 2012, when the Defendant reported the amount of value-added tax, etc. at the tax office of Seo-gu Incheon, Seo-gu, Jeju District, 369, 17, Seo-gu, 2012, the Defendant evaded the value-added tax amounting to KRW 74,939,240 by omitting a sales declaration equivalent to KRW 749,39,392,440 from the proceeds of household sales to the total amount of KRW 749,39,392,440 by unlawful means, and then evading the value-added tax by using the same method in the same place from around that time to January 26, 2014, such as the 17, Seo-gu, Seo-gu, Incheon District District District, 201, the sum of value-added taxes over four times in total, including the 214,162,090,090.
(b) No person who is obligated to prepare and issue tax invoices pursuant to the value-added Tax Act shall issue tax invoices or deliver them by entering false matters therein;
Nevertheless, around April 9, 2012, the taxable period of January 2012, the Defendant sold households equivalent to KRW 5,454,545 to the Plaintiff, a trading company, at the office located in Seo-gu Incheon, Seo-gu, Incheon, and did not issue a tax invoice.