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(영문) 부산지방법원 2015.02.11 2014고단8710
조세범처벌법위반
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A defendant shall be punished by imprisonment for not less than eight months.

Reasons

Punishment of the crime

From July 200, the Defendant operated “F” for the purpose of child clothes, wholesale, retail, etc. from No. 3090 of the building D in Busan Seo-gu.

While the Defendant, while operating the above F, trades with an account in the name of the Defendant that was traded by issuing a normal tax invoice, the Defendant committed fraud or other unlawful acts, such as receiving remittance from the Defendant’s husband to the borrowed account in the name of G, the husband of the Defendant, and filing a report on the amount of sales.

1. Around January 25, 2010, the Defendant evaded the amount of value-added tax equivalent to KRW 55,396,365 on four occasions from around that time to January 2013, 201 by filing a return of the value-added tax on the return of the two-year value-added tax at the North Busan District Tax Office located in Busan District on February 2009 by omitting the sales amount of KRW 553,963,646, and passing the payment deadline.

2. Around May 31, 2010, the Defendant evaded the global income tax amount of KRW 11,579,666 from around 20 to May 201, 201 by filing a global income tax return of KRW 65,980,654, as stated in the foregoing paragraph (1) by omitting the income amount of KRW 65,980,654, as stated in the foregoing paragraph (1) and passing the payment deadline, and thereby evading the global income tax of KRW 11,579,666, as well as from around that time until May 2012.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of the Acts and subordinate statutes to report the completion of investigation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act which choose the penalty;

1. Grounds for sentencing under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes;

1. Criteria for sentencing [the range of recommendations] General types of tax evasion (the amount of 50 million won or more).

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