Defendant 5,000,000 won on the violation of the Punishment of Tax Evaders Act due to the evasion of global income tax in 2017.

Punishment of the crime

[Criminal Power] On October 19, 2017, the Defendant was sentenced to imprisonment with prison labor for a violation of the Trademark Act, etc. at the Busan District Court on October 19, 2017, and the said judgment was finalized on February 23, 2018.

【Criminal Facts】

The Defendant, in the name of “C” in the warehouse of the first floor of Gangseo-gu Seoul Metropolitan Government, supplied forged goods bags, land bags, etc. from B, and sold them to the nationwide wholesale retailers. The Defendant evaded value-added tax of KRW 73,420,424 on January 26, 2014 in a manner that he/she did not register as a business operator and did not report value-added tax at the competent tax office by using an account in the name of her husband and her mother with her husband and her mother without being registered as a business operator, and did not report value-added tax at the competent tax office. From that time to June 1, 2018, the Defendant evaded value-added tax and global income tax of KRW 1,224,835,300 by fraud or other unlawful act, such as the attached list

Summary of Evidence

1. Defendant's legal statement;

1. A written resolution on global income tax for each taxable period;

1. One copy of each deposit statement of financial accounts in the name of E;

1. Previous convictions in the judgment: Application of statutes of one copy of the judgment of Busan District Court 2017 High Court 2017 High Court 3458, criminal history records, and one copy of the final screen output of 17 High Court 3428,

1. Relevant provisions on criminal facts and the main sentence of Article 3(1) of the Punishment of Tax Evaders Act (the fact of evading global income tax in 2017, the selection of fines), the main sentence of Article 3(1) and Article 3(2) of the Punishment of Tax Evaders Act (the fact of evading global income tax and global income tax in 2017, and each choice between imprisonment and fines) [the prosecutor was indicted by applying Article 3(1)2 of the Punishment of Tax Evaders Act, but the number of crimes committed by tax evasion is based on the number of times when the elements of violation are satisfied, and the crime of evading income tax is established for every taxable year, and for every value-added tax evasion for every six months for each taxable period (see, e.g., Supreme Court en banc Decision 9Do3822, Apr. 20, 200), respectively.