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Defendant
A shall be punished by imprisonment with prison labor of one year and six months, and Defendant B shall be punished by a fine of one hundred million won.
However, the defendant A.
Reasons
Punishment of the crime
B Co., Ltd. (hereinafter “B”) is a company that performs household wholesale and retailing in the building located in Gwangjin-gu Seoul Special Metropolitan City from April 1, 2007 to August 10, 201. Defendant A is a representative director of the said company who actually operated the said company.
1. Defendant A had consumers deposit the household price into a borrowed-name account, not the above company account; Defendant A omitted the amount deposited into the above borrowed-name account at the district tax office at the time of selling value-added tax and corporate tax and omitted the amount deposited into the above borrowed-name account; and Defendant A did not keep the relevant account books, commodity management books, and delivery instructions and did not evade taxes.
Around January 25, 2008, the Defendant evaded value-added tax of KRW 28,687,733 from the above date to January 25, 2012 in total nine times from the above date and time to January 25, 2012, by failing to file a report on total of KRW 286,787,38 of the household sales proceeds received in the borrowed account at the competent tax office through a tax accountant, without filing a report on KRW 286,78,38 in the borrowed account.
B. Around March 31, 2008, the Defendant evaded corporate tax of KRW 70,059,335 from the above date to March 31, 2012, including evading KRW 70,051,858,747 on five occasions, as shown in the attached Table 2 of the crime list, by omitting total amount of KRW 286,787,338, which was received in the borrowed account, while filing a corporate tax return at the competent tax office through a tax accountant in 2007.
2. The Defendant B, a representative of the Defendant, evaded the value-added tax and corporate tax on the Defendant’s business as stated in paragraph (1), at the time, place, and paragraph (1).
Summary of Evidence
1..