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Defendant
A Imprisonment for six months, Defendant B's imprisonment for ten months, and Defendant C's fine for 80,000,000 won, respectively.
Reasons
Punishment of the crime
Defendant
Co., Ltd. is a corporation established for the purpose of arranging domestic travel, etc., and Defendant B is a person who operates the above corporation, and Defendant A was registered as an internal director of the above corporation and was in charge of fund management.
Defendant
B and Defendant A reported only the sales amount deposited from the customer to the account in the name of Defendant C while operating the said corporation, and reported the sales amount deposited to Defendant A’s personal account by means of issuing tax invoices, etc., with intent to evade taxes such as value added, corporate tax, etc.
1. Any person who fails to issue a tax invoice to Defendant B or A shall issue a tax invoice to any person who supplies goods or services under the added-value-added tax-related Acts;
Nevertheless, on November 2, 2011, the Defendants supplied services equivalent to KRW 1,144,00,00 at C office in Incheon Gyeyang-gu, Inc., Ltd., the seller, and did not issue tax invoices under the Value-Added Tax Act while supplying services in the amount of KRW 4,270,783,119 to the seller from around that time to December 31, 201, and did not issue tax invoices, respectively, even if they supplied goods equivalent to KRW 4,270,783,119 to the seller.
2. Defendant B and A’s evasion of value added taxes;
A. On January 27, 2012, Defendants were evading value added taxes equivalent to KRW 920,31,832 by intentionally omitting the sales amount of KRW 920,318,327, which was not issued a tax invoice in the same manner as described in paragraph 1, at the North Incheon Incheon Incheon District Tax Office located in the operation Dong of Gyeyang-gu, Incheon, and at the two-year value added tax report in February 2011.
B. On July 25, 2012, Defendants evading value added taxes for the first term portion are as described in paragraph 1 when they reported the value added taxes at the North Incheon Tax Office located in the Incheon Gyeyang-gu Operationdong around July 25, 2012, and at the same time when they reported the value added taxes for the first term in January 2012.