Text
A defendant shall be punished by imprisonment for not less than eight months.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
On April 21, 2007, the Defendant, as a medical specialist with mountain father and a medical specialist, tried to open Fsanbu and a new village in Seodaemun-gu, Seoul E and 8th floor of Seodaemun-gu, Seoul.
From the end of 2009 to the end of 2011, the Defendant: (a) opened five points, such as the Fsannam Point, Gangnam point, locking point, sexual intercourse point, name store, and water datum outside of the above hospital; (b) registered business in the name of each location; and (c) collected cash sales from a separate office located in the fourth floor of the Seoul Gangnam-gu Seoul Metropolitan Building, and stored the cash sales in the safe, and (d) paid the cash payments to five employees; and (b) stored each branch diagnosis and computer files in the separate office, and (c) intended to evade tax by omitting most of cash sales by eliminating all the non-cash insurance sales records, excluding insurance benefits, from among the spOS data.
1. The Defendant evades the payment period of global income tax of KRW 454,300,000,000, which reverts to the operation of each of the above hospitals, by omitting the return amounting to KRW 1,803,00,000 in cash sales, etc. related to the operation of each of the above hospitals when he/she returns the global income tax attributed to the Gangnam Tax Office around May 2010.
2. The Defendant evades the payment period of global income tax of KRW 483,700,000 for the year 2010, when filing a return of the global income tax for the year 2010 on May 201, by omitting the said return amount, following the lapse of the payment period of global income tax of KRW 483,700,000 for the year 201;
3. On May 2012, the Defendant evaded the payment period of global income tax of KRW 4,231,00,000,000, when filing a return of the global income tax for the year 201 with the Gangnam Tax Office around 2011, by omitting the said return amount.
Accordingly, the Defendant evaded taxes equivalent to KRW 1,339,650,000 in total by fraud or other unlawful acts.
Summary of Evidence
1. Defendant's legal statement;
1. Each attachment, including a written accusation and electronic data;
1. The investigation report (the final confirmation report of the evaded tax amount);