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(영문) 인천지방법원 2017.09.15 2017고합185
특정범죄가중처벌등에관한법률위반(조세)등
Text

1. Defendant A shall be punished by imprisonment for a term of six years and a fine of seven thousand won,00,000,000 won.

The above fine shall not be paid by the defendant.

Reasons

Punishment of the crime

Some of the facts charged were revised to the extent that it does not interfere with the defendants' exercise of their right to defense, including obvious clerical errors and errors.

Defendant A and D intended to evade taxes by operating a dispatched company in order to operate the dispatched company and discontinue its business in the manner of withdrawing the value at 10% of the supply price deposited in the account of the company’s account or transferring it to the borrowed account, and then, Defendant A and D recruited the dispatched company as the representative director of the said company by soliciting C, B, E, D, and E and recruited them to serve as the employees of the said “boming company”, and the said “b, B, D, and D” to work as the employees of the said AF.

In the case of dispatched workers, after recruiting workers through the job offer site such as Albmon, sending workers to the workplace where they are employed, the whole business affairs related to the dispatched workers such as the worker's attitude, four major insurance and wage management are operated in the form of receiving the worker's benefits, value added taxes, dispatch fees, etc. from the employer employer, and accordingly, the employer has a duty to pay an additional value equivalent to 10% of the worker's benefits paid by the employer to the State.

In the case of an employee dispatched business, there are many cases where the employee who is recruited cannot receive the tax invoice, etc. for an individual who is unable to issue the tax invoice, etc., and the employee “large coal business” is a tangible business that only issues the tax invoice without receiving the purchase tax invoice and closes its business after imposing a large value added tax. The employee “large coal business” is intended to pay taxes from the beginning.

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