logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대전지방법원 2017.03.09 2017고단231
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

On May 22, 2014, the Defendant was sentenced to imprisonment with prison labor for a violation of the Pharmaceutical Affairs Act, etc. at the Daejeon District Court on May 22, 2014, and

9. A person whose judgment has become final and conclusive on July 10, 2015, and whose sentence execution has been completed in Daejeon Prison on July 10, 2015.

From June 1, 2012 to March 31, 2013, the Defendant: (a) operated the functional health foods sales business of “E” in the name of “E” in the name of Da in the name of his own account; and (b) carried out sales by credit cards, the sales amount shall be deposited into the account in the name of the said D; and (c) where sales by cash have been carried out, the Defendant evaded taxes by fraud or other unlawful acts by having the Plaintiff enter the amount of 25% of the sales amount from F in the account in the name of G, which is the child of the said D; and (d) having the Plaintiff deposit the amount of 25% of the sales amount into the account in the name of the said D; and (e) having the account books, such as the statement of profit and loss, without stating the details thereof, and omitted the sales amount in the following account books, thereby evading taxes due to fraud or other unlawful acts.

1. The evasion of value added taxes to E;

A. On July 25, 2012, the Defendant evaded taxes of KRW 780,000,000, by omitting KRW 7,800,000, cash sales deposited to G account in the name of G when reporting the value added tax at the Daejeon Tax Office located in Daejeon, Daejeon, Daejeon, on January 2012.

B. On January 25, 2013, the Defendant evaded the tax of KRW 23,623,000 by omitting the cash sales amount of KRW 263,230,000, which was deposited into the G account in the name of G when filing a return of value added tax on the said “E” at the said tax office on the second anniversary of January 25, 2012.

(c)

On May 22, 2013, the Defendant evaded taxes of KRW 27,131,00 by omitting KRW 271,314,000, cash sales deposited into G account in the name of G when filing a report of value added tax on “E” at the said tax office on May 2, 2013.

2. Evasion of comprehensive income tax on D;

A. The Defendant, around May 29, 2013, is the person who is the business name of “E” in the foregoing tax office around May 29, 2012.

arrow