beta
Text
Defendant
A shall be punished by imprisonment with prison labor for eight months, by a fine of ten million won for the defendant corporation B.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A is an internal director of corporation B, and Defendant B is a corporation established for the purpose of wholesale and retail business of construction materials.
1. Defendant A
A. The Defendant, in order to conceal the company’s revenues, was paid to the account in the name of C, who is an employee, and was willing to evade the tax by unlawful means, such as concealing the amount of income by submitting and reporting the data omitted from the sales amount deposited in the name of C when filing a return on value-added tax and corporate tax.
On March 3, 2015, the Defendant: (a) reported the business year corporate tax in 2014 to the E-bank account in the name of the company employees; (b) omitted the sales price of construction materials in the K-bank account in the name of the K-bank account; and (c) omitted the sales amount of construction materials in the K-bank account in the name of the company employees; and (b) evaded corporate tax of 137,914,665 won in the year 2014 after the payment deadline expires; and (c) evaded corporate tax of 137,914,665 won in the attached Form 1 and 2 in the same manner as corporate tax of 2014 from 2014 to 2016; (d) evaded corporate tax of 296,185,119 won in the attached Form 1 and 2; and (e) value-added tax of 1,2015 to 1,1,2016,84,711 won.
B. Around March 16, 2015, the Defendant supplied goods or services equivalent to KRW 219,091 in supply value to F in the office of the Dispute Resolution Co., Ltd., but did not issue such tax invoice from around that time to November 25, 2016, and the Defendant did not issue a tax invoice equivalent to KRW 147,859,045 in total, as shown in [Attachment List 3] from that time until November 25, 2016.
C. On March 31, 2015, the Defendant issued a false tax invoice, stating an excessive amount of KRW 15,00,00 by issuing a tax invoice of KRW 18,49,200, even though he/she supplied goods or services equivalent to KRW 3,49,200 to G, and issued a false tax invoice from around that time to July 2, 2016.