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Defendant
A shall be punished by imprisonment with prison labor for eight months, by imprisonment for one year and by fine for thirty thousand won.
Defendant
B above.
Reasons
Punishment of the crime
[Defendant B] On August 7, 2014, Defendant B was sentenced to a suspended sentence of two years for a violation of the Customs Act at the Jung-gu District Court, which became final and conclusive on the 15th of the same month.
【No one shall evade taxes by fraud or other unlawful acts such as false entry in books, invoices, a sum table of tax invoices or a sum table of tax invoices, such as preparation of double books, etc., and the person liable to prepare and deliver tax invoices under the Value-Added Tax Act shall not deliver them or deliver them by false entry.
1. Defendant A is a person who has operated D, a distributor of the importation, manufacture, and distribution of Seodaemun-gu.
From January 1, 2009 to December 31, 2009, the Defendant: (a) reduced the sales amount of KRW 1,813,093,093,567 as if the sales amount was the cause of KRW 2,541,61,500; and (b) made the accounts for preparing a false sales purchase statement by reducing the sales amount of KRW 2,541,661,00; and (c) the remainder amount of KRW 82,379,500 in income tax in 2009, which is the method of receiving remittance from the borrowed account, was not reported and paid until May 31, 2010, the deadline for filing income tax return and payment.
Accordingly, the Defendant evaded the income tax in 2010 by fraud or other illegal means.
2. Defendant B is a person who was operating F in the capacity of importing, manufacturing and selling Seodaemuns.
A. Notwithstanding that the sales revenue of the phrases sold from the foregoing F in Scheon City from January 1, 2010 to December 31 of the same year is equivalent to KRW 4,690,112,257 during the period from January 1, 2010, the Defendant involved in tax evasion shall reduce the sales revenue of KRW 2,240,420,257 as if the sales revenue were due to the cause of 2,240,420,69,692,000, and shall account by means of preparing a false sales invoice; and the remaining amount is equivalent to KRW 230,67,650 in the income tax in the year 2010.