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Defendant
B Imprisonment for one year, and each of the defendants A shall be punished by a fine of 30,000,000 won.
However, the defendant B.
Reasons
Punishment of the crime
Defendant
B is the actual operator of A, and the defendant A is a corporation with the purpose of manufacturing, selling, exporting and importing church supplies.
1. Defendant B, while running a stock company, intended to evade the value-added tax and corporate tax by receiving the sales of expendable goods, such as flaps and copies, through E’s borrowed account (National Bank F and Nonghyup G), all employees, and submitting the sales omitted.
The Defendant evaded value-added tax 19,430,453 won, corporate tax 15,743,699 won, by reporting only sales income for KRW 461,462,387, during the period from October 1, 201 to December 31, 2010, when filing a return of the value-added tax for 2010 from the North Incheon Incheon Incheon Metropolitan City's Tax Office on January 25, 201, and around April 1, 2011, and the corporate tax for 2010, from October 1, 2010 to December 31, 2010.
B. On July 25, 2011, the Defendant reported only the sales income of KRW 524,387,150 and evaded value-added tax 75,79,092, KRW 118,034,923 by reporting only the sales income of KRW 524,387,150 by the aforementioned method during the period from January 1, 201 to December 31, 2012, when filing a corporate tax return of KRW 201 on January 25, 2012, and around April 1, 2012.
C. On July 25, 2012, the Defendant reported only the sales income of KRW 529,02,451, corporate tax 82,308,295 by reporting only the sales income of KRW 529,02,628,628 in the said tax office on July 25, 2012, and the return of value-added tax on January 25, 2013, and the return of corporate tax on April 1, 2013, and around December 1, 2012, the Defendant evaded the amount of value-added tax of KRW 62,102,451, corporate tax of KRW 82,308,295 for the period from January 1, 2012 to December 31, 2012.
On July 25, 2013, the Defendant filed a value-added tax return for the first period of 2013 at the said tax office on July 25, 2013, and from January 1, 2013 to June 30, 2013.