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Defendant
A Imprisonment for one year, and Defendant B shall be punished by a fine of 100,000,000 won, respectively.
except that this judgment.
Reasons
Punishment of the crime
Defendant
A As the representative director of Defendant B Co., Ltd. (hereinafter referred to as “B”), a person operating the company substantially. Defendant B is a corporation established for the purpose of new construction and sale of buildings, operation of a hotel, etc., and Defendant B operates “G” hotel located in Y, H, and “J” hotel located in Y, H, and I (hereinafter referred to as “second hotel”).
1. Around 2007, Defendant A, along with K and L, who are employees B in the above “G” office in the above “G, and a female employee in charge of false accounting in the name of the hotel, prepared a daily sales report for each house and reported to K. On the basis of this, K prepared a separate list of reported earnings and actual earnings, and filed a report thereon with L and the Defendant, and then conspired to evade B’s value-added tax and corporate tax in sequential order by making a false book, reporting the value-added tax and corporate tax, and destroying the original book related to sales on a regular basis.
Since January 1, 2008 to December 31, 2012, the Defendant habitually filed a return of value-added tax and corporate tax on B during each taxable period of the value-added tax and corporate tax, ① omitted taxing KRW 5,228,806,373 of the cash sales of the instant hotel, and ② omitted taxing KRW 130,322,154 of the property tax imposed on the instant hotel by leasing a part of the instant hotel to a amusement establishment, and ② omitted sales tax invoices on KRW 130,32,154 of the property tax imposed on the instant hotel from February 2, 2008 to February 2, 2012 as shown in the annexed list of crimes, and evaded KRW 456,026,215 of the value-added tax and corporate tax from 2008 to 2012.
2. Defendant B, a representative director, committed an offense of evading taxes by habitually committing or other unlawful acts with respect to the Defendant’s business at the time and place specified in paragraph (1) above.
Summary of Evidence
1. Defendants’ respective legal statements
1. K. H.