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Defendant
A Imprisonment of one year, Defendant B of fine of 20,000,000 won, Defendant C of this case shall be punished by fine of 10,000.
Reasons
Punishment of the crime
1. Defendant A: (a) from around September 26, 2005, the Defendant established B with the purpose of manufacturing and selling tea products from the voice group F of Chungcheongbuk-gun; (b) around August 3, 2007, the Defendant established C with the same purpose from the Chungcheongnam-gun G of Chungcheongbuk-gun around August 3, 2007 and actually operated it.
A. The Defendant was transferred KRW 7,137,784,842 from July 1, 201 to December 31, 2016, to a 33 business entities, including “H, or paid KRW 7,137,784,842, which was part of the price for supplying correspondences, figures, etc., from around July 1, 201 to December 31, 201, to a borrowed account in the name of an individual, other than an account under the name of the said business entity, or paid for cash or Onnuri gift certificates, etc.
The defendant, as above, has concealed part of the sales proceeds of the above corporation B and C into a borrowed account under the name of I, etc. or by separately managing the purchase sales account, and when filing a report on the confirmation of the value-added tax for general taxable persons at the Chungcheong tax office located in 724 as of January 25, 2012, the defendant filed a report only on the amount excluding the above concealed revenue, with the method of filing the report on the confirmation of the value-added tax for general taxable persons at the Chungcheong tax office located in 724 as of January 25, 2012, including the evasion of value-added tax of 35,893,755 won as of February 201.
1. As indicated in the report, only the amount excluding the amount of revenue concealed from around that time to March 31, 2016, the value added taxes and corporate tax imposed on B, including KRW 461,55,919, corporate tax25,513,56, and KRW 227,931,456, corporate tax imposed on C, and KRW 11,750,332, were evaded.
B. On April 2015, the Defendant violated the Punishment of Tax Evaders Act due to receipt of a false tax invoice, when constructing a factory of the said stock company C in Jincheon-gun G around Jincheon-gun G around 2015, the fact was that the Defendant directly performed construction with the help of the J that did not possess a comprehensive construction license under his/her own account and responsibility.