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Defendant
A Imprisonment for two years, Defendant B shall be punished by a fine of 70,000,000 won.
However, the defendant A.
Reasons
Punishment of the crime
Defendant
A is a representative director of the building B in the multi-dong, Seo-gu, Incheon, who is responsible for the direction and supervision of all employees including accounting management employees, and the management and enforcement of corporate funds, and Defendant B corporation (hereinafter “B”) is a corporation established for the purpose of lectures and steel manufacture and sales business.
1. Defendant A
A. On March 31, 2009, the Defendant evaded corporate tax amounting to KRW 216,419,606 due to fraudulent or other unlawful act by adding the amount equivalent to KRW 1,019,335,777 to the raw materials and the external processing cost account, including the inclusion in deductible expenses, to the processing of the amount equivalent to KRW 1,019,335,777 in the corporate tax return and payment for the amount corresponding to KRW 683-5, Seo-gu, Incheon, Seo-gu, Incheon. In filing the corporate tax return for the amount corresponding to KRW 2010 in the above tax office on March 31, 2010, the Defendant, on March 31, 2010, included the amount equivalent to KRW 1,217,725,530 in the raw materials and the external processing expense account for the processing of the amount in the deductible expenses, thereby evading corporate tax or other unlawful act.
3) On March 31, 2011, when the Defendant filed a corporate tax return for the portion reverted to the year 2011 at the above tax office, the Defendant, by adding the amount equivalent to KRW 1,768,903,140 to the raw materials and the amount of external processing costs, and by manipulating the accounting book by including the amount in deductible expenses, etc., was evaded corporate tax amounting to KRW 385,292,178 by fraudulent or other unlawful act. (B) A violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) 1) around July 2011, the Defendant appropriated the amount equivalent to KRW 1,768,903,140 in the victim’s office in the victim’s raw materials and the external processing cost account, and kept the amount in the course of business by making a false accounting as if the representative paid the amount as the amount.