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A defendant shall be punished by imprisonment for six months.
Reasons
Punishment of the crime
[Criminal Power] On October 24, 2013, the Defendant was indicted for a violation of the Customs Duties Act at the Suwon District Court's Ansan Branch on and around October 24, 2013 and the trial at the appellate court is pending
【Criminal Facts】
The Defendant is a person who operated the “E” company located in the Gu X-gu in Ansan-si.
1. No one shall submit to the Government a false list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or being supplied with any goods or services to be submitted a list of total tax invoices by seller;
Nevertheless, around February 1, 2010, the Defendant filed a global income tax return in 2009 with the “E company” in the “Yansan Tax Office” located in Ansan-si, Ansan-si, the Defendant submitted a list of the total tax invoices by seller to the tax office, stating that the “E trade” was supplied with goods or services equivalent to the supply price of KRW 560,000,000 from “Y”, although there was no fact that the “E trade was supplied with goods or services equivalent to the supply price of KRW 560,000,000 from “Y”.
2. No person shall evade taxes, receive a refund or deduction of taxes by means of income tax evasion, fraud or other fraudulent acts;
Nevertheless, on May 31, 2010, when the Defendant filed a global income tax return for the year 2009 of the “E Commercial” in Ansan Tax Office, the Defendant submitted a list of global income tax invoices by seller stating false details, such as paragraph (1) and reported the total amount of KRW 1,400,325,00, necessary expenses, KRW 1,385,360,519, income amount of KRW 14,964,481, tax base of KRW 7,864,481, and the deadline for filing the income tax return expired on June 1, 2010.
Accordingly, the Defendant evaded the global income tax of KRW 186,647,00 in 209.
Summary of Evidence
1. Defendant's legal statement;
1. The accusation, list of crimes, scheduled investigation report, list of individual suppliers, list of accounts by seller, data processing review statement, details of the tax offense and treatment opinion, investigation report on the relevant suspicion, investigation report on the relevant offense, and investigation report on the specific offense.