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(영문) 의정부지방법원 고양지원 2016.04.05 2015고단3507
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence 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 is a person who runs a wholesale and retail business of building materials from May 1, 2008 to May 31, 2015 with the trade name of Dong-gu, Busan Metropolitan City E.

In operating the above enterprise, the Defendant had the intent to evade the value-added tax and comprehensive income tax by omitting part of the sales revenue by receiving money from the account in the name of F and F with the employees of the Defendant F and G, and filing a report with the competent tax office on the sales amount under the actual conditions.

1. On July 25, 2010, the Defendant evaded the value-added tax of KRW 30,008,664 by filing a false statement of value-added tax, excluding the sales amount omitted by the above method, and paying the value-added tax of KRW 664,00,111, excluding the sales amount omitted by the above method, at the high-speed tax office around July 25, 2010, when filing a return and paying the value-added tax for the taxable period from January 1, 201 to June 30, 2010.

In addition, from that time until July 23, 2014, the Defendant omitted the standard amount of taxation of KRW 4,116,348,574 in the return and evaded the value-added tax of KRW 411,631,856.

2. The Defendant evaded the comprehensive income tax on May 31, 201, when filing a return and paying the amount of global income tax and the amount of tax on the taxable period from January 1, 2010 to December 31, 2010 at the Yangyangyang Tax Offices around May 31, 201, the Defendant submitted a comprehensive income tax return stating that the income amount in the pertinent taxable period was 182,773,798 won, excluding the income omitted by the said method, 83,44,804 won, excluding the income omitted by the said method, submitted a false comprehensive income tax return stating that the income amount was 182,73,798 won, and subsequently, paid the comprehensive income tax based on the said income amount, and subsequently, evaded

In addition, the defendant shall be added up to May 30, 2014 to four times, such as the list of crimes in attached Form 2.

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