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Defendant
A Imprisonment for six months, Defendant B's imprisonment for three months, and Defendant C's fine for two million won, respectively.
Reasons
Punishment of the crime
Defendant
A corporation is a corporation established for the purpose of collecting and selling recyclable materials; Defendant A is a person who actually worked as a representative director of the said corporation from December 21, 2017 to December 17, 2018; Defendant B is a person who has served as the representative director of the said corporation from December 18, 2018 to December 18.
1. Defendant A
A. On January 25, 2018, the Defendant evaded the value-added tax amounting to KRW 48,504,786 by filing a false report as if he/she purchased waste Dongs equivalent to KRW 2,283,810,520 from D, even though he/she did not purchase waste Dongs equivalent to KRW 2,283,810,520 from D, when he/she filed a final return on the value-added tax of KRW 179 and the old and American Tax Office’s return on the value-added tax of KRW 2,50,78
B. On April 24, 2018, the Defendant evaded the value-added tax of KRW 133,407,276 by filing a false report as if he purchased the closed Dong equivalent to KRW 5,700,19,50 from E, etc., even though he/she did not purchase the closed Dong equivalent to KRW 5,700,19,50 from E, etc. at the same place as the previous tax office’s preliminary return of the value-added tax of KRW C on the same date on July 23, 2018.
C. On October 23, 2018, the Defendant evaded the value-added tax of KRW 152,466,015 by filing a false report as if he/she purchased the waste Dong equivalent to the above amount, even though he/she did not purchase the waste Dong from F, etc., on October 23, 2018, while filing a preliminary return of the value-added tax of KRW 5,234,668,30 from the above old U.S. tax office.
2. Defendant B
A. On February 15, 2019, the Defendant evaded the value-added tax of 2018 on February 15, 2019, when filing a final return on the value-added tax of C with the foregoing U.S. Tax Office, and did not purchase the waste Dongs equivalent to KRW 5,234,668,30 from G, etc., the Defendant filed a false report as if he purchased the waste Dongs equivalent to the above amount.