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A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The Defendant, who was engaged in precious metal wholesale and retail business with the trade name "C" in Jongno-gu Seoul Metropolitan Government, deposited the sales proceeds of precious metal, etc. into another person's bank account, such as D, E, and F, and omitted the amount deposited into the above borrowed account at the competent tax office at the time of reporting the value-added tax, etc., and had the intent to evade taxes by fraud or other unlawful acts, such as destroying relevant books, commodity management books, delivery instructions, etc. without keeping them in custody.
1. Value-added tax evasion;
A. On July 26, 2012, the Defendant evaded value-added tax for the first period of January 2012, the Defendant reported the value-added tax for the first period of January 2012 to Sungbuk Tax Office via a tax accountant. Notwithstanding that the actual sales amount of precious metals was KRW 1,577,738,404, the Defendant: (a) drafted a list of the tax invoices for each false seller listed as KRW 37,980,691, and filed a tax return; and (b) evaded value-added tax for the sales amount by destroying the relevant account without keeping the relevant account books, etc.
B. On January 26, 2013, the Defendant evaded value-added tax for the second period of February 2012: (a) reported the value-added tax for the second period of February 2012 to Sungbuk Tax Office through a tax accountant; (b) omitted the sales proceeds of precious metals deposited to a borrowed account; (c) made a false list of tax invoices by false seller entered in KRW 241,218,357 and filed a tax return; and (d) evaded value-added tax amount of KRW 98,457,506 on the sales by means of destroying the relevant account without keeping the relevant account books, etc.
2. Income tax evasion;
A. From June 1, 2012, the Defendant evaded income tax in 2011, when filing a global income tax return on the Sungbuk Tax Office through a certified tax accountant in 2011, the Defendant received precious metal deposits in the next borrowed account, notwithstanding that the actual sales amount of precious metal was KRW 2,378,890,696.