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Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and a fine not exceeding 3.1 billion won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a business operator who has engaged in manufacturing business, such as a trade name, door door, etc. in Gwangju City D.
1. On January 26, 2012, the Defendant evaded the value-added tax of KRW 435,008,108 by fraud or other unlawful act by filing a final return of value-added tax on February 2, 201 (the taxable period: from July 1, 2011 to December 31, 2011) with the Leecheon-cheon Tax Office (the taxable period: from July 1, 2011 to December 31, 201).
The Defendant, including that, from the time on July 24, 2014, was charged with the facts charged as of July 25, 2014 (main sentence) or July 26, 2014 (crime list), but corrected as of July 24, 2014 (Evidence 62 pages), upon filing a final tax return on value added and income tax until July 24, 2014 (Evidence 62 pages). By the following methods, the Defendant evaded the value added and income tax for the year 2012 plus KRW 1,520,435,186, and the aggregate of value added and income tax for the year 2013,206,515, and value added and income tax for the year 2014 as indicated in the list of crimes:
On January 26, 2012, the annual amount of tax evaded (won) for the taxable period of the temporary tax base return for the year, the following facts are corrected on June 28, 2012: (i) the value-added tax amount of 435,008, 108, 108, 1520, 543, 186; (ii) the facts charged were as of June 1, 2012, but (iii) the tax office was corrected on June 28, 2011 (the evidence record of 23 pages) (the income tax on January 1, 2011 through December 31, 201), but (iv) the facts charged were corrected on June 21, 201 as of June 21, 2013 (the evidence record of 21.3, 2011).
The facts charged on January 24, 2013, when the value-added tax was 226,260,371, and the facts charged on January 24, 2013 were corrected on January 26, 2013 (Evidence 35 pages). The facts charged on February 24, 2012 (Evidence 1 to December 31, 2012) of this Incheon Tax Office (Evidence 1 to July 1, 2012) are written on July 1, 2011 or December 31, 2011, but are written in writing.)
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