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Defendant
A Imprisonment for one year, Defendant B shall be punished by a fine of KRW 2,800,00, and Defendant C shall be punished by a fine of KRW 9,800,00.
Reasons
Punishment of the crime
[criminal power] On January 30, 2015, Defendant A was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act by the Incheon District Court on the one-year basis of the violation of the Punishment of Tax Evaders Act, and the said judgment became final and conclusive on February 7, 2015.
【Criminal Facts】
Defendant
A is the actual operator of (State)C and E located in Incheon Jung-gu, and Defendant B is a person of (State)C's employee, even though it appears that Defendant B operates E in the name of father F of Defendant B.
The Defendants conspired to evade the value-added tax, corporate tax, etc. by submitting a false list of total tax invoices to the Government as if they were supplied without being supplied with goods or services from E, and by appropriating excessive necessary expenses.
1. Joint criminal conduct by Defendant A and Defendant B
(a) No tax invoice under the Value-Added Tax Act shall be issued or received without being supplied with or being supplied with the goods or services to be submitted to the Government by list of total tax invoices by customer and by seller under the Value-Added Tax Act, and a list of total tax invoices by customer shall not
On January 25, 2013, the Defendants reported the Incheon Tax Office located in 75, Incheon Dong-gu, Incheon, 2012, and submitted the list of total tax invoices of KRW 465,105,00 to the public official in charge as if they were supplied without being supplied with goods or services from E.
As seen above, the Defendants conspired to submit the list of total tax invoices by customer to the public official in charge, from January 27, 2014 to January 27, 2014, entered the list of total tax invoices by totaling KRW 1,141,941,00 in three times, as shown in the list of crimes (1) in the same manner, and submitted the list of total tax invoices by customer to the public official in charge.
(b) the evasion of value-added taxes and corporate taxes;