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(영문) 춘천지방법원 2016.09.21 2016고단676
조세범처벌법위반
Text

Defendant

A Imprisonment for one year, and Defendant B’s agricultural partnership shall be punished by a fine of 40,00,000 won, respectively.

, however, the defendant.

Reasons

Punishment of the crime

1. Defendant A is the representative director of the incorporated farming association B, which is health in Gyeyang-gu, Yangwon-gun E, and other food-do and retail businesses.

A. When the Defendant evaded value-added tax on July 26, 201 and from January 1, 201 to June 30, 201, reported to the competent tax office during the taxable period of value-added tax to the competent tax office during the period of value-added tax, the Defendant entered the amount of transactions in the name account in the name of the employee F while selling public interest bags cultivated and harvested by public interest farmers to the final consumer, sales employees, agencies, etc., and received payment using the borrowed name account in the name of the employee F, and again, the Defendant’s child G and H’s return money in sequence to the borrowed name account in the name of the Defendant’s children G and H, thereby omitting sales. However, the Defendant entered the amount of KRW 31,319,85 of value-added tax in the year 1,319,85, from that time until January 26, 2015, as shown in the annexed list of crimes (1) in the attached Table between January 20, 2011 through 214, 27.

The main reason was to evade the cost of this case.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

B. In filing a report with the competent tax office during the corporate tax period from around April 1, 2012 and from around January 1, 201 to December 31, 2011, the Defendant evaded corporate tax amounting to KRW 90,78,143 of corporate tax in the following manner: (a) the Defendant: (b) sold the list of people cultivated and harvested by the employees engaged in the private farming to the final consumer, sales members, agencies, etc.; (c) received the transaction amount using the borrowed account in the name of the employee F; (d) again, transferred the list to the Defendant’s children G and H’s name account in sequence; and (e) thereafter, the Defendant evaded corporate tax amounting to KRW 90,78,143 of corporate tax in the year 2011 by omitting sales; and (e) from that date, from April 1, 2015 to April 1, the amount equivalent to KRW 203,829,27,207.

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

2. The defendant.

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