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(영문) 부산지방법원 2015.05.21 2015고단1046
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The defendant is the U.S. F. C's well-known located in Busan P.S.

When applying for income deduction at the end of the year, the Defendant knew that the amount contributed to non-profit organizations, such as inspection, etc., such as the employees, would be a special deduction within the limit of 10 percent of the remaining wage and salary income after making earned income deduction from the total wage and salary income of the employees, and received false donation receipts to those who need such donation receipts, in collusion with workers

1. Around December 2011, the Defendant of the tax evasion in 2011, in collusion with D in collusion, prepared and issued a false donation receipt in the name of C as if D had not received a donation from D, even though D had not made a donation, and D around that time submitted the said receipt to the affiliated company as evidentiary materials for an application for income deduction, thereby evading KRW 1,20,000 as earned income tax.

In addition, from around that time to December 201, 201, the Defendant issued a false donation receipt of KRW 758,076,950 in total to 167 as shown in the annexed Table of Crimes (1), thereby getting them to evade taxes equivalent to KRW 134,023,00 in total of the earned income tax by falsely reporting the tax base.

2. On December 2012, the Defendant of the tax evasion in collusion with E in collusion with the Defendant of the tax evasion in December 2012, 2012, the Defendant prepared and issued a false receipt of donation in the name of C as if E had not received a contribution from E even though E had not paid a contribution of KRW 6,200,000, and E submitted the said receipt to its affiliated company as evidentiary materials for income deduction, thereby evading KRW 1,198,000 as earned income tax.

In addition, from around that time to December 2012, the Defendant issued a false donation receipt of KRW 919,850,000 in total from 206 to 206 as shown in the annexed Table of Crimes (2). The Defendant filed a false report on the tax base and filed a false report to the amount equivalent to KRW 202,313,00 in total of the wage and salary income tax.

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