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Defendant
A Imprisonment for a period of three years and six months, 4 years of imprisonment for Defendant B, 81,00,000, and 3 years of imprisonment for Defendant C.
Reasons
Punishment of the crime
Ⅰ. The Defendant received a request from the representative of an insolvent company in early 2014, along with a punishment C, or he directly acquired an insolvent company, and then he processed the sales on the financial statements with a size of 10 billion won and conspired to prevent the other party from committing a loan fraud.
In particular, since a financial institution requests the sales performance of 2 to 3 years of the previous year and financial statements of the corporation at the time of the loan review, it was decided to process them up to the sales amount prior to 2014 by reporting the sales amount of the previous year to the tax office and paying corporate tax and value-added tax after the deadline.
Accordingly, around March 2014, the Defendant indicated the “Ltax-free accounting office” to M, which operates a non-qualified tax agent business entity, as the “Ltax-free accounting office” in Geumcheon-gu Seoul Metropolitan Government, as the “corporation in dispute” for convenience.
The same shall also apply to other companies.
The processing of sales performance was requested.
Based on MM’s 2012, 2013, 2013, the Defendant reported after the due date of corporate tax and value-added tax for the year 2012 and 2013, based on the data and financial statements on the sales report for the year 2013, the Defendant pretended that the said Company included the sales of KRW 200,000,000,000,000,000,000,000,000 won.
In parallel, the Defendant made M enter the number of times off or processed from July 2014 to July 2015 in the sales amount, etc. when preparing the value-added tax and the corporate tax return for the portion reverted to the year of 2014.
The Defendant submitted financial statements to the competent tax office from 2011 to 2014, which arbitrarily states the sales amount, net income, etc.
According to the standard financial statements issued by a tax office through such false report, the Defendant annually sells the company from the year 2011 to the year 2014.