logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울중앙지방법원 2015.11.05 2015고합707
특정범죄가중처벌등에관한법률위반(조세)등
Text

Defendant shall be punished by imprisonment for a term of two years and six months and by a fine of KRW 4,700,000.

The above fine shall not be paid by the defendant.

Reasons

Punishment of the crime

1. The Defendant is a registered director from March 1999 to September 2007; and a person who actually operates AI while working as a representative director from September 2007 to March 2012 for the purpose of importing, selling, etc. aircraft parts.

2. No person involved in an offense shall evade a tax or get a tax refunded by fraud or other improper means;

Nevertheless, the Defendant, in the name of AI, concluded the Air Force Headquarters and the Defense Acquisition Program Administration with an aircraft off-site maintenance contract and conducted maintenance work, had the following intent to evade taxes such as value-added tax and corporate tax imposed on AI by deceiving the Air Force Headquarters and the Defense Acquisition Program Administration by purchasing combat parts from domestic or foreign enterprises such as Q and pretending to use combat machine maintenance work, and submitting a list of false tax invoices or false import declaration certificate received from domestic or foreign customers in the process to the competent tax authority for the purchase cost of combat machine parts by falsely appropriating the purchase cost of combat machine parts and filing a tax return.

(1) On March 31, 2009, the Defendant evaded KRW 1,411,805,080 of corporate tax in 2009, the Defendant reported the corporate tax base for the business year 2008 (from January 1, 2008 to December 31, 2008) of AI around March 31, 2009 on the basis of false purchase data listed in paragraphs (1) through (12) of the list of the false tax invoices listed in the attached Table 265,634,894, and foreign exchange losses 263,18,501,000,000 won, and based on the false purchase data listed in paragraphs (36) through (37) of the list of the false tax invoices listed in the attached Table 2008.

arrow