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Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding 36 billion won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
On October 25, 2007, the Defendant was sentenced to a suspended sentence of two years and a fine of 4 billion won in the Seoul High Court on 1 year and June 2007 due to a violation of the Act on Aggravated Punishment, etc. of Specific Crimes (tax), and the judgment became final and conclusive around November 2, 2007.
The Defendant substantially operated the gold bullion Co., Ltd. (hereinafter referred to as “D”, and the name of all companies omitted from value-added tax (hereinafter referred to as “stock company”).
In order to promote the transaction of financial markets and gold bullion, value-added tax has been exempted in cases of supplying gold bullion wholesalers, etc. who have qualifications for a limited period from July 1, 2003 to June 30, 2005, and in cases of supplying gold bullion to other business operators, value-added tax has been imposed and the special taxation system for value-added tax has been implemented on gold bullion that requires the head of the competent tax office to pay the value-added tax collected after filing a return on the tax base of value-added tax and the amount of tax payable for the relevant taxable period within 25 days after the end
(1) The Defendant: (a) purchased tax-free gold bullion from the importing company or the pre-stage purchasing company, and made a transaction in which it is unable to pay value-added tax by repeating transactions, such as supplying gold bullion at a price lower than the purchase price; and (b) did not report the tax base and the amount of tax payable pursuant to the Value-Added Tax Act from the beginning, or made it difficult to trace funds by withdrawing the deposit balance, including the value-added tax, which remains in the corporate account, on the trading day, in order to evade collection through the disposition on default by the tax authorities.