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Defendant shall be punished by imprisonment with prison labor for two years and fine for 1,200,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The defendant is a person who has been engaged in cargo transport business after completing registration of each business operator with respect to C in the Gyeonggi-si, Chungcheong-si, Chungcheongnam-si, Chungcheongnam-si, and Si, Gyeong-si at the border.
The Defendant submitted a false card purchase transfer slip, and tried to evade taxes by reporting value added taxes and comprehensive income tax.
1. To evade tax in 2013;
A. On January 25, 2013, the Defendant evaded value added taxes in the second half year of the year 2012 by filing a return of value added taxes at the Yancheon-gu tax office located in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, 2012. Notwithstanding the fact that the Defendant actually used credit cards and paid credit card bills, the Defendant evaded taxes of KRW 91,696,216 by fraud or other unlawful act by filing a return of value added taxes by using a processed credit card purchase slips purchased from F.
B. On July 25, 2013, the Defendant evaded taxes of KRW 90,19,501 in total by fraud or other unlawful act by reporting the first value added tax at the same place as described in the preceding paragraph in the same manner as indicated in the preceding paragraph.
(c)
In May 31, 2013, the Defendant evaded taxes of KRW 237,814,368 in total by fraudulent or other unlawful means by filing a comprehensive income tax return in 2012 in the same manner as the entry in the preceding paragraph at the above place.
2. Evasion of tax in 2014;
A. On January 21, 2014, the Defendant evaded the tax of KRW 102,086,561 by fraud or other unlawful act by filing a return of value added tax with the 2nd tax office located in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, 2013, despite the fact that the Defendant actually used a credit card and paid credit card price, by using a processed credit card purchase slips purchased from F, thereby evading the tax of KRW 102,086,561 by fraud or other unlawful act.
B. On July 25, 2014, the Defendant evaded value added taxes at the first time, with the entry in the preceding paragraph at the same place.