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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.
Reasons
Punishment of the crime
The defendant was engaged in juice retail business with the trade name of "C", "E", and "G from "G" in Gangnam-gu Seoul Metropolitan Government, Ulsan-gu, and Busan-dong F.
Defendant 1 had the mind to make it impossible or considerably difficult to impose and collect taxes by concealing sales generated in the course of operating each of the above places of business by receiving deposits into the name of relative relatives and the employees of the above places of business in the name of account and omitting a return thereon.
1. On May 31, 2013, the Defendant evaded income tax amounting to 48,116,720 as a general income tax by fraud or other improper act, upon filing a final return on the tax base of comprehensive income tax attributed to the year 2012 at the Sungdong Tax Office in Sungdong, Seoul, the Defendant: (a) proposed cash discounts from customers of each of the above places of business, received cash discounts from the Defendant’s account in the name of the Defendant’s wife and concealed the income accrued therefrom; and (b) omitted KRW 165,763,959; and (c) filed a return on May 31, 2013.
Defendant evaded total income tax of KRW 345,92,990 in 2012, 2013, and 2014 in the same manner as the “1. Comprehensive Income Tax” period in the List of Attached Crimes, including the above crimes.
2. On July 25, 2013, the Defendant evaded value-added taxes by omitting KRW 920,907,990 in total, which was deposited into and concealed from the borrowed account in the name of H, wife J, and the head of K in the above business place, and subsequently, on July 25, 2013, upon the lapse of the time limit for the payment of the return, the Defendant evaded value-added taxes amounting to KRW 92,09,790 by fraud or other unlawful acts.
Defendant, as well as the above crime, was committed in the same manner as the “2. Additional Value Tax” set forth in the List of Attached Crimes, shall be set from January 1, 2013 to February 2, 2014.