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A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant, from February 2, 2008 to March 2, 2015, operated the “D” as the primary wholesale business entity in Seo-gu, Daegu-gu, Seoul-gu, and operated the “F” as the main wholesale business entity from February 2, 2016 to November 10, 2016.
1. The Defendant, while operating the foregoing D and F, was willing to evade the value tax and income tax by distinguishing between the issuing company of the tax invoice and the issuing company of the tax invoice from the issuing company using the management doctor’s computer program, and filing a double report on sales and income with the issuing company of the tax invoice.
A. On July 20, 2016, the Defendant evaded KRW 189,352,733,7733 of the value-added tax, as described in the foregoing method, from October 25, 2012 to July 20, 2016, by reporting sales reduction of KRW 172,965,360, even though the actual sales amount was KRW 354,783,85, while filing a report on confirmation of value-added tax for the first time in the Seogu-gu tax office located in Daegu-gu, Daegu-gu, 2016.
B. On May 30, 2013, the Defendant, while filing a comprehensive income tax for the year 2012 with the Namgu tax office located in Daegu District, filed a false return of KRW 459,332,410, which was the actual revenue amount of KRW 216,890,410, and omitted income tax amount of KRW 12,490,176 from that time to May 31, 2016, the Defendant evaded total income tax of KRW 145,134,884 in the same manner as the attached Table 2 re-written list of crimes.
Accordingly, the Defendant evaded total of 334,487,617 won, such as value added taxes and income tax, by fraud or other unlawful means.
2. Issuance of tax invoices;
A. On December 2012, the Defendant supplied a large amount of 1,634,620 won to (ju) Dae Fibers and issued a tax invoice, but did not issue the sales invoice, etc. from that time until March 2015.