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Defendant shall be punished by a fine of KRW 5,000,000.
If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.
Reasons
Punishment of the crime
No person shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution.
Nevertheless, the Defendant, while running a business as the representative of a C&D company and D company, did not pay taxes of KRW 69,93,000 in total, KRW 29,479,00 in total and KRW 29,479,000 in total and KRW 20,853,00 in total and KRW 8,626,00 in total and KRW 29,479,00 in total, in order to avoid tax evasion or compulsory execution due to a difficulty in business due to a failure to pay taxes on KRW 69,93,00 in excess of taxes.
On January 2, 2012, the Defendant continued to evade taxes by failing to pay the value-added tax of KRW 4,001,00 in the course of operating the G company, which is a transportation cargo business, by completing business registration under the name of the above E, and operating it until June 30, 2012.
Summary of Evidence
1. Partial statement of the defendant;
1. Police suspect interrogation protocol regarding E;
1. Each written accusation by the police officer against H, each written accusation, and each list of offenses;
1. A written resolution on the total project details by individual, details of arrears with taxes, global income tax, special rural development tax, and determination of local income tax;
1. An investigation report (whether it is possible to register a business under the status of delinquency in the payment of taxes) [the purpose of tax avoidance in this case is sufficiently recognized in full view of the following: (a) the application of statutes in full view of the following: (b) the C Company, the amount of delinquent taxes of the D Company, the amount of delinquent taxes of the G Company, the G Company under the name of E, the developments leading up to business registration for the F Company, the possibility and method of new
1. Article 11 (1) of the Punishment of Tax Evaders Act and Article 11 (1) of the Punishment of Tax Evaders Act concerning the crime;
1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;