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Defendant
A Imprisonment with prison labor of two years and fine of four billion won, and Defendant B shall be punished by a fine of four billion won.
Defendant .
Reasons
Punishment of the crime
1. On November 22, 2013, Defendant A was sentenced to imprisonment with labor for a violation of the Foreign Exchange Transactions Act, etc. at the Seoul Central District Court, and the judgment was finalized on May 16, 2014.
The Defendant, as a U.S. citizen, is a representative director of B Co., Ltd. (hereinafter “B”) with a trade name “Co., Ltd. E” before the change on February 22, 201, which had the office of heading 1215 of Dong-dong D Building A, Songpa-gu Seoul Metropolitan Government (hereinafter “Co., Ltd. E”) by acquiring the status of stay of overseas Koreans (F4) from September 10, 201 to
B, after its establishment in July 2009, included the loss amounting to KRW 1.97.8 billion and the sales amount of KRW 1.75.1 billion as the sales amount for the business year belonging to 201, and reported that there was no sales amount for the following business year.
The defendant from February 7, 2011 to the same year in the name of the defendant B.
7. By the time of August, 18, the business of receiving KRW 1,094,861,898,194 from the “F” (hereinafter “F”) in total 46 times, and exchanging and remitting KRW 5,714,663,351 (see attached Table 1) and USD 11,186,716 (see attached Table 1) and USD 12,088,832,303, and attached Table 2) in the process.
Offenses of the evasion of value-added tax shall be first quarter pursuant to each of the Value-Added Tax Act.
1.1.1. to 1.0
6. Up to 30. 30. and up to 2. Subdivision.
7. From January 1 to December 31, 200, 25 days have passed after the end of each taxable period by the reporting and payment period by 25 days after the end of each taxable period (see, e.g., Supreme Court Decision 2008Do680, Mar. 27, 2008). "Annual evaded tax, etc." referred to in Article 8(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes refers to the sum of all the tax amounts evaded or unlawfully refunded by each year (from January 1 to December 31, 2002, etc.) regardless of the taxable period of each tax item (see, e.g., Supreme Court Decision 2000Do746, Jul. 23, 2002); hereinafter the same applies.