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(영문) 청주지방법원 2016.09.28 2016고단30
조세범처벌법위반
Text

The 5-B and 5-2 of the judgment of the defendant shall be punished by imprisonment with prison labor for the crimes of the 1 to 4 and the 5-5-2 of the judgment.

Reasons

Punishment of the crime

[criminal history] The Defendant was sentenced to imprisonment for eight months with prison labor for a violation of the Road Traffic Act (unlicensed Driving) in the Daegu District Court and the Daegu District Court on October 1, 2014, and the said judgment became final and conclusive on October 9, 2014.

[2] The Defendant, from February 1, 2007 to December 201, 201, operated the building roof construction company with the trade name “F” in the racing city E, and the trade name “H” from December 1, 2012 to March 27, 2015.

1. Additional value taxes and comprehensive income tax evasion in 2010;

A. On January 24, 2011, the Defendant evaded value-added taxes of KRW 2,680,90 by filing a list of total tax invoices by customer with false entry of KRW 26,809,09,091 on the supply price, and filing a return and payment of the value-added tax standard and tax amount by omitting the supply price of KRW 26,80,09,091.

B. On May 29, 2011, the Defendant evaded KRW 14,127,165 of the global income tax by submitting a final return on tax base and a payment statement on global income by omitting KRW 64,648,000 from global income in global income when filing and paying the global income tax in 2010 through I by a tax agent at the above Kim Sea Tax Office.

2. Additional value taxes and comprehensive income tax evasion in 2011;

A. On July 20, 2011, the Defendant evaded value-added taxes of KRW 3,126,364 by submitting a list of total tax invoices by sales office, which omitted supply value 31,263,63,636 won, by filing a false list of total tax invoices by sales office, with the return and payment of the value-added tax standard and tax amount.

B. On October 25, 201 and January 18, 2012, when the Defendant reported and paid the value-added tax on the said “F” through I to the said Kimhae Tax Office via a tax agent, the Defendant omitted total of KRW 123,272,72,727.

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