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Defendant
A Imprisonment of six months, and Defendant B shall be punished by a fine of 1,500,000 won.
Defendant
B The above fine.
Reasons
Punishment of the crime
"2015 Highest 2224"
1. Defendant A
(a) No person who violates the Punishment of Tax Evaders Act by borrowing the name of another person shall register the businessman with the intention of evading taxes or evading compulsory execution;
Nevertheless, on November 26, 2013, the Defendant registered a business operator with respect to “C”, which is a medium-sized wholesale and retail company, using the name of the land owner B for the purpose of tax avoidance or compulsory execution.
(b) No person who violates the Punishment of Tax Evaders Act due to the issuance of tax invoices, etc. shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or services;
Nevertheless, the Defendant issued an invoice of total amount of KRW 728,750,00 in total amount of KRW 728,750,00 in the supply price as shown in Section 1-A through the same method from November 26, 2013 to September 30, 2014, including one copy of the processing tax invoice, as if C had supplied her goods or services at around January 10, 2014 without supplying the goods or services. The Defendant issued an invoice of total amount of KRW 69,890,00 in the above C office around January 10, 2014, including one copy of the processing tax invoice as described in Section 1-A of the attached crime list from around that time to September 30, 2014, even if she did not receive the goods or services, as listed in Section 2 of the attached Table of Crimes. The Defendant received the invoice of total amount of KRW 620,200 in the supply price of the goods or services.
2. No person who is accused B shall allow another person to make a registration of the business with his/her name for the purpose of evading taxes or evading compulsory execution;
Nevertheless, on November 26, 2013, the Defendant, at the Kimhae Tax Office located in 440, Kimhae-si, Kimhae-si, Kimhae-si, around 2013, avoided taxes as described in paragraph 1(a).