beta
Text
A defendant shall be punished by imprisonment for two years and by a fine of 650,000,000 won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is a person who actually operates C (former trade name: D) for the purpose of producing and selling new renewable energy power located in Gwangju Mine-gu, and operates F for the purpose of producing and selling new renewable energy power in Gwangju Mine-gu, and operates F for the purpose of producing steel structures, etc. located in Gwangju Mine-gu E.
1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) committed a crime of evading a tax by receiving the price for consulting services for the development of land related to solar facilities and providing developed land to the Defendant’s G bank account in the course of operating the said F, with intent to evade a tax by omitting income without issuing a tax account statement, and omitting KRW 1,258,412,85 with respect to the said F in the taxable period of the value-added tax imposed on the said F on January 25, 2015, the value-added tax on the said income was evaded by omitting KRW 125,841,285, and the value-added tax on the said income was evaded by omitting KRW 1,359,29,218 in the taxable period of the comprehensive income tax for the income tax in 2014 and omitting KRW 504,863,371 in the aggregate income tax for the said income in a fraudulent or other unlawful manner, and then evading the said income tax for the year 2014 and 20646.
2. The Defendant, in violation of the Punishment of Tax Evaders Act due to tax evasion, evaded taxes of KRW 295,816,994 in total by fraud or other unlawful means five times in total from May 31, 2014 to May 31, 2017, as shown in attached Table 1.
3. No person liable to prepare and issue a tax account statement under the Punishment of Tax Evaders Act due to the violation of added-value added tax by issuing false or fraudulent tax account statement shall issue any false tax account statement, and no person shall issue any tax account statement under the Value-Added Tax Act without supplying goods or services;
The defendant, while operating a stock company C, is more than the actual construction price for the purpose of receiving more loans under the name of facility funds from financial institutions.