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(영문) 대구지방법원 2017.07.20 2017고단2123
조세범처벌법위반
Text

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 10 million.

Defendant

Co., Ltd.

Reasons

Punishment of the crime

1. Defendant A is an individual entrepreneur who registered his business from around July 2007 to April 2012 with the trade name “B” in Daegu Dong-gu F, and is a director of a stock company B established from around March 13, 2012 for the purpose of dispatching workers and is engaged in the dispatch of workers to the Korea Air Space Industry Co., Ltd.

The Defendant pretended to pay the cost of outsourcing services through the accounting corporation personnel G, etc., and ordered to evade the comprehensive income tax and corporate tax by reporting to the tax authorities in excess of the actual amount of cost of expendable goods, etc.

A. A. Around June 29, 2012, the Defendant evaded income tax by filing a false report on the determination of the global income tax for the business year of 201 at the tax office located in Daegu-gu, Daegu-gu, Daegu-gu, 124 as of 124, while paying KRW 832,629,820 as the cost of outsourcing services, and paying KRW 46,131,957 as the cost of expending goods, as if the Defendant had not actually paid the cost of KRW 878,761,777 in the standard profit and loss statement, including falsely stating the cost of KRW 878,761,77 in the items of sales and management expenses in the item of the standard profit and loss statement, until July 1, 2013, by filing a false report on the cost of outsourcing services, items consumed, etc., as stated in the attached Tables 1, 2011, 307,566,621, 2018

B. Around March 29, 2013, the Defendant evaded corporate tax by filing a report on the standard amount of corporate tax for the business year 2012 at the above North Daegu Tax Office, and filing a false report on the total of KRW 493,79,246,810, and KRW 34,54,790 with the cost of external services, as if the Defendant paid KRW 34,54,790 with the cost of the standard amount of sales and management expenses of the profit and loss statement, and filed a false report on the expense of KRW 493,791,60 with the cost of the standard amount of sales and management expenses until March 31, 2015.

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