Text
Defendant
A shall be punished by imprisonment of 10 months, by a fine of 15,450,00 won, each of the Defendant’s incorporated associations.
equivalent to the above fine.
Reasons
Punishment of the crime
Defendant
The incorporated association B is a corporation with the aim of employment of disabled persons, and the defendant A is the Director General of the Mineyang branch of the defendant corporation B.
1. Defendant A, with the knowledge that the amount contributed to a non-profit organization in the year-end tax settlement report was an item of special deduction, and the Defendant issued a donation receipt in the name of the Mayang-si Branch, an incorporated association, upon receiving a commission from employees who need
On January 31, 2013, the Defendant issued a false donation receipt in the name of Beyang-si Branch Office, an incorporated association, which received KRW 300,000,000,000 from E working at the Seoyang-si Branch Office, in terms of fees, from E working at the Seoyang-si Branch Office, and entered 600,000,000 won in the amount of donation by mail. E submitted it to the affiliated company as the materials for year-end settlement at that time and submitted it as the materials for year-end settlement on May 31, 2013, and evaded earned income tax of KRW 2,10,008.
In addition, from May 2012 to January 2013, 2013, the Defendant issued to 309 workers a receipt of donations equivalent to KRW 1,304,020,000 in total, from around 309 to around 309 times, as indicated in the attached list of crimes, and the said workers evaded the labor income tax of KRW 242,80,812 in total by submitting it to each affiliated company from around December 2012 to January 2013 as data for the deduction for year-end settlement.
Accordingly, the Defendant, in collusion with the above workers, evaded taxes by fraud or other unlawful act.
2. The Defendant B, an incorporated association, evaded taxes by fraud or other unlawful act as seen above with respect to the Defendant’s business at the time and place specified in paragraph (1) above.
Summary of Evidence
1. Defendants’ respective legal statements
1. An interrogation protocol of F by prosecution;
1. Each prosecutor's statement concerning G, H and E;
1. The date of filing an investigation report (Attachment of Taxation Data), the investigation report E fee remittance;