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Defendant
A Imprisonment for 10 months, Defendant B shall be punished by a fine of 10,000,000 won.
However, the defendant A.
Reasons
Punishment of the crime
1. Defendant A
A. The Defendant evaded value added tax by intentionally omitting the above sales amount of KRW 1,818,182 from that time to July 25, 2015, and subsequently evading value added tax equivalent to KRW 360,510,000,000, as written in the annexed crime list, even though he/she concluded a housing construction contract with the owner F of building in Ulsan-gun E in Ulsan-gun, Ulsan-si, for the second time of the 2012 taxable period of value added tax, and received part of the said construction payment from G’s post office account, which is a borrowed account, and received transfer of the said construction payment to the borrowed account.
B. Around March 31, 2014, the Defendant evaded corporate tax of KRW 30,815,070 for the business year 2013 by omitting the income of B corporation by the aforementioned method, as well as evading corporate tax of KRW 30,815,070 for the business year. From that time until March 31, 2016, the Defendant evaded corporate tax of KRW 186,30,068 as shown in the separate list of crimes.
As a result, the Defendant evaded taxes by an unlawful act such as hiding profits and intentionally failing to enter the relevant sales in the account book.
2. Defendant B is a corporation established for the purpose of building construction business.
The defendant at the same time and place as the above Paragraph 1, and at the same time and place, the representative A evaded value added tax and corporate tax as the above Paragraph 1 with respect to the defendant's business.
Summary of Evidence
1. Defendants’ respective legal statements
1. A protocol concerning suspect interrogation of the defendant A by the prosecution;
1. A written accusation;
1. The details of B (State) revenue, the details of explaining construction cost for each construction site, the details of ratification of construction cost for each construction site, the details of transactions, the details of value added taxes and corporate tax returns; and
1. Article 3 of the Punishment of Tax Evaders Act and the defendant A who is selected to commit the crime: The text of Article 3 (1) of the Punishment of Tax Evaders Act;