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A defendant shall be punished by imprisonment for one year.
However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
On February 29, 2016, the Defendant, “2017 Highest 2282,” had a large amount of difference between the victim E and the victim E in the “D” restaurant located in Ulsan-gu, Ulsan-gu, Seoul.
I would like to find a way to reduce taxes and allow to make maximum payment of taxes less.
In normal terms, 90 million won should be paid, and 4,9510,000 won should be paid.
First of all, when 4,9510,000 won is paid, the remaining money will be refunded after completing the return and payment procedure of the transfer income tax within two months.
“A false statement” was made.
However, in fact, the Defendant did not pay KRW 49,472,70 to F at the time, and the Defendant did not pay KRW 49,472,70,00 to the Defendant’s name, and the attachment procedure of the Defendant’s account was in progress. The Defendant’s account in the name of G, the Defendant’s wife, left the balance of KRW 6743,00,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000 won,
Defendant deceiving the victim as above and requested the victim to report and pay the income tax from transfer from the victim, that is, the victim, and received the transfer of KRW 4,9510,00 from the said G account on the same day.
"2017 Highest 4044"
1. No tax agent shall act as a proxy in filing a tax return, if he/she is not qualified as a certified tax accountant;
Nevertheless, on February 29, 2016, the Defendant entered into a tax-related calendar agreement with the “D” located in Ulsan-gu, Ulsan-gun, Ulsan-gun, U.S.J on behalf of the Defendant for the return and payment of income tax on the transfer of E and the payment of income tax, and filed a tax return on the transfer of the income tax on behalf of the said E at the Dong Ulsan-gu, U.S. tax office located in two-lane 7, U.S., Ulsan-gu, Ulsan-gu, Seoul-do, on May 2, 2016.
2. Use the name of similar certified tax accountant.