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(영문) 수원지방법원 2018.08.22 2018고단3344
조세범처벌법위반
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Defendant

A shall be punished by imprisonment with prison labor for four months, by a fine of twenty thousand won,00,000 won.

However, the defendant A.

Reasons

Punishment of the crime

Defendant

B Co., Ltd. is a corporation established for the purpose of manufacturing medicine on October 20, 1984, and Defendant A was a representative director of the said B Co., Ltd. from March 31, 2008 to March 16, 2018.

1. No person who is a defendant A shall evade taxes by fraud or other improper means;

Nevertheless, in filing a corporate tax return for the year 2013 of 2013 at the Seosung District Tax Office located on March 31, 2014, the Defendant evaded corporate tax of 60,216,252 of the B corporation from March 31, 2015 by attaching false evidence, such as completing a credit card sales slips issued at a place unrelated to the actual user, as if it were paid for the company’s welfare expenses, and treating it as deductible expenses. In addition, the Defendant evaded corporate tax of 60,216,252 of the B corporation from March 31, 2015 through the same method, from that time, KRW 54,246,513, corporate tax of 2014; and KRW 112,159,461, March 31, 2016.

2. Defendant B Co., Ltd (representative director: G and H) committed the same offense as that of the Defendant’s business at the date, time, and place of the preceding paragraph.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to I by the police;

1. Application of Acts and subordinate statutes of April 2015, including an accusation, false evidence of expenses, the results of entry of the accounting slips in April 2015, accounting slips and receipts attached thereto, the examination records of suspected criminal offenders, written statements, and the record of accounts on the use of false credit card sales slips 396;

1. Article 3 (1) of the Punishment of Tax Evaders Act, and defendant A who has the option to punish a crime: Articles 18 and 3 (1) of the Punishment of Tax Evaders Act; and Articles 18 and 3 (1) of the Punishment of Tax Evaders Act;

1. A aggravated concurrent crimes: The former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act: Defendant B corporation: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, and Article 20 of the Punishment of Tax Evaders Act.

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