beta
Text
Defendant
A Imprisonment for one year, and Defendant B shall be punished by a fine of 20,000,000 won.
Defendant
Co., Ltd.
Reasons
Punishment of the crime
Defendant
A is a person operating a corporation in E in terms of harmony, and the defendant B (representative A) is a corporation established for the purpose of household manufacturing and wholesale sales.
1. In the event that Defendant A sells at a discount price or at or below the purchase price between January 1, 201 and December 31, 2011, and takes place by the enemy, Defendant A received the sales proceeds from the Defendant’s spouse F and the Defendant’s respective personal accounts of G, a borrowed name account, with a view to reducing the enemy by avoiding the payment of value-added tax and corporate tax, Defendant A received the sales proceeds from the sales proceeds into the Defendant’s spouse F and the Defendant’s respective personal accounts of G, with a view to evading the payment of the value-added tax and the corporate tax.
On July 25, 2011, the Defendant evaded value-added tax of KRW 160,00,000 by underreporting sales amount of KRW 1,508,252 as KRW 1,508,272 of the sales amount deposited into the above borrowed account, even though the actual sales amount was KRW 3,187,779,848, when reporting value-added tax on the first half of 201 of 2011, the Defendant evaded value-added tax of KRW 27,00 by underreporting sales amount of KRW 1,508,252,576 by concealing income.
B. On January 27, 2012, the Defendant evaded value-added tax of KRW 121,00,000 by omitting sales proceeds of KRW 1,215,213,637, which was deposited in the borrowed account and underreporting sales proceeds of KRW 2,522,109,445 by concealing income, notwithstanding that the Defendant reported value-added tax of KRW 3,737,32,323,082, while reporting value-added tax of KRW 3,737,32,323,082, the actual sales amount of KRW 1,215,213,637.
C. On April 2, 2012, the Defendant evaded corporate tax in 2011, when filing a corporate tax return for the business year 201 of a stock company B, the actual sales amount is KRW 7,207,377,020, but the sales amount deposited into the above borrowed account is KRW 3,105,01.