Defendant

Newly Inserted by Presidential Decree No. 1010, Dec. 1, 201

Attorney Lee E-deok

Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 5,300,000.

When the defendant fails to pay the above fine, the defendant shall be confined in a workhouse for the period converted into one day.

The Defendant, from May 11, 2009 to December 31, 201, is a representative director of “Nonindicted Co., Ltd. 1” (hereinafter “Nonindicted Co. 1”) for the purpose of computer and CPU, software wholesale and retail business, etc. from May 11, 2009, who operated the said company.

The Defendant, at the Internet large shopping mall, purchased so-called “unsten” product, which is a material transaction product with a price lower than that of general goods, and intended to sell it through the Internet shopping, by converting computers and peripheral devices, electronic equipment transactions active, or existing off-line sales business into online online transactions to promote sales. To this end, the Defendant purchased the so-called “unsten” product, which is a material transaction product with a price lower than that of general goods, and attempted to sell it through the Internet shopping.

In the event that such non-data-free products are sold in large quantities, the Defendant reported only sales performance to the tax office with the sales of “non-indicted 1” only in the case of the Defendant’s “non-indicted 1 company,” and had concerns over the increase in tax investigation or tax imposition. The Defendant attempted to evade value-added tax, corporate tax, etc. in a manner that does not pay, by means of a disguised purchase of non-material-free products, by means of a false representation of the sales of non-material-free products, using the name of the person, or by means of lending money through the Internet, or by means of a disguised sales from an enterprise in the name of another person who acquired the non-indicted 1 company.

1. Evasion of tax in the year 2010;

(a) The evasion of value-added tax for two consecutive years, 2010;

On June 18, 2010, the Defendant: (a) registered, at the office of Yongsan-gu Seoul Special Metropolitan City ( Address omitted) 3 Company 1; (b) registered the “Nonindicted Co. 4 Company” (hereinafter “Nonindicted Co. 4 Company”) established by lending the name from Nonindicted Co. 8, which was known to the general public, as a selling company in online online online online shopping mall, such as the “Ben Market” and “Inz.” (hereinafter “Nonindicted Co. 4 Company”); and (c) sold the subsidiary devices, such as the CPU, purchased by the Defendant as non-data from July 1, 2010 to December 31, 2010, in total amount of KRW 11,102,000,000 in the name of “Nonindicted Co. 4 Company” through the above Internet shopping mall.

In fact, the Defendant reported value-added tax at the Yongsan Tax Office around October 23, 2010, even if the Defendant actually sold the aforementioned sales, it reported the sales of KRW 4,627,749,647 from July 1, 2010 to September 30, 201, and reported the sales of KRW 4,627,749,647 from the above “non-indicted 4 Company” to the said “non-indicted 4 Company,” and paid the sales of KRW 6,474,216,480 from the said tax office around January 22, 201, the Defendant reported the final return of value-added tax for general taxable persons at the said tax office. From October 1, 201 to December 31, 2010, the Defendant reported the sales of KRW 6,474,216,480 to the total sales of KRW 11,102,00,000, and did not pay the sales of KRW 40,10.

As a result, the Defendant evaded value-added tax of KRW 1,110,200,00 by fraud or other unlawful act.

(b) Corporate tax evasion in 2010;

around March 31, 2011, the Defendant filed a corporate tax return for the year 2010 with respect to the sale of products with normal purchase data, and filed a report on the sale of so-called “unclaimed” products, which was purchased with materials without materials, with the Defendant’s intent to evade corporate tax 103,29,000 won out of the amount of the corporate revenue of the Defendant’s “Nonindicted Company 4” from January 1, 201 to December 31, 2010, by reporting the sale under the name of “Nonindicted Company 4”, which was the sale of “Nonindicted Company 1,” and omitting the sales in the “Nonindicted Company 1,000,” which was the revenue of the Defendant’s “Nonindicted Company 1” from January 1, 201 to December 31, 2010.

As above, the Defendant evaded taxes of KRW 1,213,49,000 per year in 2010 by evading taxes of KRW 1,110,200,000 per year, and KRW 1,213,49,000 per year.

2. Evasion of tax in the year 2011;

(a) The evasion of value-added tax for one year, 201;

On December 1, 2010, the Defendant: (a) registered ○○○ as a selling company in online online online online shopping mall, online online shopping mall, and online shopping mall; and (b) sold subsidiary equipment, such as the CPU, which purchased from “Nonindicted Company 1” as non-indicted 1, from January 1, 2011 to June 30, 201, via the above online shopping mall under the name of “○○○○○○○○○○”, which received KRW 30 million from the person who was an off-site president; and (c) sold a total amount of KRW 18,563,000,000 through the above Internet shopping mall in the name of “○○○○○○”.

On or around July 23, 2011, the Defendant filed a final return on the general taxable person’s value-added tax on the above tax base, and filed a return on the sales of the said sales that was charged by “Nonindicted Company 1” from the above “○○○○○○○”, and filed a return on the said sales, and did not pay KRW 1,856,30,000 of value-added tax on the said sales.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

(b) The evasion of value-added tax for two years, 201;

1) A disguised company’s evasion using “△△△△△△△”

Around June 20, 2011, the Defendant: (a) registered “△△△△△△△△△△△△△△” as a selling company in online online online large shopping mall, online online shopping mall, and personal derivatives; and (b) sold computer auxiliary equipment, such as CPU, purchased from “Nonindicted 1” to December 30, 201 from July 1, 201 to December 30, 201, using the aforementioned Internet large shopping mall in the name of “△△△△△△△△△△△△△△△△△△△△△”, which received KRW 30,00 from “Nonindicted 1”; and (c) sold a total amount of KRW 14,936,00,000,00 through the Internet large shopping mall in the name of “△△△△△△△△△△△△△△△△△△△△△”.

Around January 24, 2012, the Defendant filed a final return on the general taxable person’s value-added tax on the above duty book, and filed a return on the sales from “Nonindicted Company 1” to be posted at the △△△△△△△△△△△△△△△△, and did not pay the value-added tax on the sales.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

(2) A disguised company’s evasion using the “Seongsan”

On October 10, 2011, the Defendant: (a) registered Nonindicted 11’s disguised business chain, which received KRW 30 million from the above head of the office of “Nonindicted 1”; and (b) sold computer equipment attached to the company, such as the CPU, which was purchased from “Nonindicted 1” to December 31, 201, through the business registration certificate, etc. of Nonindicted 11, which received KRW 30 million from the above head of the office of the above head of the office of the company; and (c) sold KRW 5,195,00,000 through the above Internet large shopping mall in the name of the above Internet shopping mall in order to sell the same amount of KRW 1,195,00,00 in total.

On January 24, 2012, the Defendant filed a final return on the general taxable person’s value-added tax at the above Yongsan Tax Office, and, as above, reported the sales that was posted by the “Nonindicted Company 1” to be posted at the above “△△” and did not pay the value-added tax amounting to KRW 519,50,000 on the sales.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

(c) Corporate tax evasion in 2011;

Around March 31, 2010, the Defendant filed a corporate tax return for the year 201 with the foregoing, and filed a false report on the sales of so-called so-called “unprocessed Products” with the Defendant’s “Nonindicted Company 1,” and filed a disguised business chain, such as “○○○” and “○○○○,” and “○○○,” and omitted in the sales of “Nonindicted Company 1,” with the Defendant’s “Nonindicted Company 1,” thereby evading KRW 23,758,00,000, corporate tax was evaded by omitting KRW 212,316,000 in the sales of “Nonindicted Company 1.”

As above, the Defendant evaded taxes of KRW 4,081,716,00 in total amount of KRW 3,869,400,000, corporate tax of KRW 212,316,000, and KRW 4,081,716,000 in total, thereby evading taxes of KRW 1 billion in the year 201.

1. Defendant's legal statement;

1. A final return on value-added tax on each general taxable person, a list of total tax invoices by customer, a list of total tax invoices by customer, a preliminary return on general taxable person's value-added tax, a defendant's submitted sales and purchase details, and a written

1. Article relevant to the facts constituting an offense and the selection of punishment;

Article 8(1)1 and (2) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 11136, Dec. 31, 201); Article 3(1) of the Punishment of Tax Evaders Act (by universalizing each year, choice of limited imprisonment)

2. Aggravation for concurrent crimes;

Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act [the imprisonment with prison labor prescribed in the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) due to the tax evasion in 201, with heavier penalty: Provided, That with respect to each fine imposed concurrently by necessity, the application of the provisions concerning the restriction on concurrent punishment of fines under Article 38 (1) 2 of the Criminal Act is excluded pursuant to Article 20 of the Punishment of Tax Evaders Act, and it is necessary to separately determine and add up fines for each crime (see Supreme Court Decision 94Do952, May 31, 1996, etc.)]

3. Discretionary mitigation;

Articles 53, 55(1)3, and 55(1)6 of the Criminal Act (The following consideration of favorable circumstances among the reasons for sentencing):

As indicated in its reasoning, the Defendant evaded taxes of one billion won or more per year by using a disguised business entity, and the method of committing the crime is planned, not only is the method of committing the crime, but also the total amount of evaded taxes is up to 5.3 billion won, and the Defendant’s above crime is not only evading the duty to pay taxes, which is the fundamental duty of the citizens under the Constitution, but also is an anti-state crime that infringes on the State’s existence and financial right, and should be punished strictly due to its poor nature, and in this regard,

However, considering the facts that the defendant led to the crime, the fact that the defendant has no criminal records of the same kind, etc. in favor of the defendant, and the fact that the defendant has no criminal records of the same kind in 2010, 1,213,500,000 won for the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) due to tax evasion in 201, 4,086,50,500 won for the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) due to tax evasion in 201, 5,300,000 won for the crime of violating the Act on the Aggravated Punishment.

Justices Kim Sung-ho (Presiding Judge)