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Defendant
A Imprisonment with prison labor of one year and six months and fine of 80 million won, and Defendant B shall be punished by imprisonment with prison labor of one year and two months.
Defendant
A above.
Reasons
Punishment of the crime
"2016 Gohap 399"
1. No person who violates the Punishment of Tax Evaders Act in Defendant B shall allow the person to run a business using another person’s name for the purpose of evading taxes or evading compulsory execution;
A. On November 28, 2014, the Defendant: (a) received a proposal from F to offer monthly money when he/she was registered as a gas station operator in the name of the Defendant; (b) obtained on November 28, 2014, with the Defendant’s name, he/she registered the “H gas station” located in Kimcheon-si G in the name of the Defendant and had the said F operate the said proposal.
B. On January 15, 2015, the Defendant, despite being aware that he/she had the intent to evade taxes from Daejeon Dong-gu, Daejeon, with the intent of evading taxes from A and F, he/she received the proposal as referred to in paragraph A, and consented thereto, and subsequently, on January 15, 2015, he/she registered the business operator of the “J station” located in Daejeon-gu I and had A and F operate the same.
2. From January 2015, Defendant A’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice) sold “dataless oil” in the name of the Daejeon Dong-gu Seoul Special Metropolitan City, by operating “J gas station” jointly with F. The F operated “H gas station” in the name of Kimcheon-si G.
In order to reduce the value-added tax on F and J gas stations and H gas stations, the Defendant offered a false report on the receipt of tax invoices between and among the gas stations established under B in order to create false data, and filed a tax return as follows.
A. J In collusion with F on July 24, 2015, the Defendant reported the value-added tax at the Daejeon District Tax Office located in Daejeon, Daejeon on July 24, 2015 to J gas stations, and on the fact that J gas stations purchased oil equivalent to KRW 3,711,256,00 from K gas stations during the first period of 2015.