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Defendant
A shall be punished by imprisonment for eight months, by a fine of thirty million won for the defendant corporation B.
However, Defendant A.
Reasons
Punishment of the crime
Defendant
A is the inside director of the corporation B, which is engaged in the wholesale and retail business of health functional foods on the first floor of the Frangu, Busan, and the defendant B is a corporation established for the purpose of the manufacturing business of health functional foods, wholesale and retail business.
1. Defendant A, at January 2017 (from January 1, 2017 to June 30, 2017), received a total of KRW 1.4775 million from sales of functional health foods, such as X-raying, sold by external business employees, to the personal account of Defendant and its employees D, rather than the corporate account of Company B, and subsequently evaded taxes by concealing some of the sales proceeds as KRW 1.656 billion in total for February 2017, and KRW 431 billion in total sales proceeds for the first year of 2018; KRW 1.5 billion in total sales proceeds for the second period of 2018, KRW 1.05 million in total from sales proceeds for the second period of 2018, and KRW 1.05 million in total,00 million in sales proceeds for each of the above accounts by classifying and managing functional health foods, external gold plates, etc. for each of the above accounts.
On July 24, 2017, the Defendant evaded the tax of KRW 639,15,915 in total of value-added tax and corporate tax by the following methods from the time until April 1, 2019, when the Defendant reported the establishment of value-added tax on January 1, 2017 of the Republic of Korea, which was deposited in the borrowed account, as above, by omitting the sales from the borrowed account from the tax base by omitting the sales from the borrowed account from the tax base, and evading the value-added tax of KRW 147,526,293.
Accordingly, the Defendant evaded taxes by fraud or other unlawful act as above.
2. Defendant B, a representative of the Defendant, committed an act of tax evasion, such as Paragraph A, in relation to the Defendant’s business at the time and place specified in Paragraph 1.
Summary of Evidence
1. The Defendants’ legal statement of value-added tax, corporate tax base and tax return, each personal account deposit.