beta
Text
A defendant shall be punished by imprisonment for one year.
Reasons
Punishment of the crime
On January 3, 2012, the Defendant registered the business of the Daejeon Central District Court 704 “D” and operated the “D”. On July 25, 2012, the Defendant filed a final value-added tax return at Daejeon District Tax Office in the year of Daejeon on July 25, 2012, and filed a final value-added tax return at the year of Daejeon, which was equivalent to KRW 191,720,00 with the “E company,” etc., and submitted the purchase amount as if the E company were supplied with goods or services equivalent to the value of supply from the “E company,” and subsequently submitted the purchase amount as if the E company were supplied with goods or services equivalent to the value of supply. From that time to May 31, 2013, the Defendant evaded the total value-added tax of KRW 121,722,00 and the global income tax of KRW 305,762,00 by fraud or other unlawful means, as indicated in the attached list of crimes.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation, a copy of the report to close the investigation of value-added tax, the name and address of an offender, and facts of offense;
1. Application of Acts and subordinate statutes to an investigation report (report accompanied by facsimile data, such as the details of evasion);
1. Relevant provisions of the Punishment of Tax Evaders Act and the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act (the fact of evading value-added tax or selecting imprisonment), the proviso to Article 3 (1) and Article 3 (1) 1 of the Punishment of Tax Evaders Act (the fact of evading global income tax and the selection of imprisonment
1. From among concurrent crimes, reasons for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act [the scope of recommending sentence] tax offenses, general tax evasion (type 3), basic areas, imprisonment with prison labor for 8 months or from one year and two months (the decision of sentencing], three times a year imprisonment with prison labor for a year, one time a suspended sentence for a two-year period, one time a suspended sentence for a two-year period, and one time a suspended sentence for a two-year period, there is no tax amount of KRW 420 million among the total amount of tax evaded for a continuous and repeated crime