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1. Defendant A shall be punished by imprisonment with prison labor for four years and by a fine of 1.9 billion won and by imprisonment with prison labor for one year;
2. The defendant A is above.
Reasons
Punishment of the crime
Defendant
A is the actual operator of G(former Mutual Corporation H) in Chuncheon City F, and is the representative director of G of a limited company G established for the purpose of developing a mine located in a steel frame.
Defendant
B worked as a director of G Co., Ltd from April 2009 to October 201, 201, and operated G with Defendant A.
[2012 Gohap 286]
1. Defendant A completed a report of direct investment in the name of the said corporation, and transferred the funds for the overseas operation of the said limited company, while the tax authorities over the past filed a tax return on the foreign direct investment funds as assets invested by the said corporation.
However, from June 18, 2008, Defendant A acquired all the equity shares of the above limited company from June 18, 2008, and owned 100% of the equity shares by an individual.
Defendant
A entered into a contract on April 28, 2009 to transfer 50,000,000 won of the equity investment in the said limited liability company (hereinafter “I”) to I Co., Ltd. (hereinafter “I”), with a total of ten billion won from April 14, 2009 to July 3, 2009, received a total of ten billion won of the transfer proceeds from April 14, 2009 to July 3, 2009, and completed several times from July 1, 2009 to acquire eight million won by investing in I’s capital increase for consideration in the name of Defendant A and his family members designated by it, and completed the opening statement in the name of November 16, 2009.
Defendant
A had reported the transfer income tax of KRW 9.415 billion for the year 2009, at the competent tax office until May 31, 2010. However, around March 30, 2010, A reported the transfer of investment shares to the said corporation without reporting the transfer of investment shares in the business year 2009. On the other hand, A evaded the transfer income tax of KRW 1,882,500,000 as transfer income without intentionally failing to report the transfer of investment shares in the said corporation.
[2015 Gohap 2]
2. The Defendants from April 2009, G with limited liability company from April 2009.