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(영문) 창원지방법원 2020.01.30 2019고합87
특정범죄가중처벌등에관한법률위반(조세)등
Text

1. Defendant A shall be punished by imprisonment for three years.

except that the above sentence shall be executed for five years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

Defendant

B Co., Ltd. (hereinafter referred to as “B”) is a corporation that engages in metal structure manufacturing, combat vehicle manufacturing, etc. at the O of the window of Changwon-si.

Defendant

A As the representative director of the foregoing “B”, metal processing business entity Q (hereinafter “ Q”) and R Co., Ltd. (hereinafter “R”) located in Sungwon-si P, Changwon-si, the purpose of which is the manufacturing business of automobile parts located in Q Co., Ltd. (hereinafter “U Co., Ltd.”), and a person who actually operated “T” (hereinafter “T”) and “V” for the purpose of manufacturing automobile parts located in S of Changwon-si, Changwon-si.

In addition, Defendant A established and operated six small presidents, such as W, X, Y, Z, AA, and AB in the factory B, and actually operated the above small presidents by making decisions on the issuance, receipt, etc. of tax invoices of the small presidents.

"2019 Highly 87"

1. Defendant A’s operation: (a) processed parts of the oxygen equipment through the president of the off-site processing company, and supplied them to the defense acquisition programs, including AC; and (b) during the process of paying off off the cost of the off-site processing that B paid to the president, the company affiliated with the company separately operated by the Defendant via the president of the small president, for the purpose of rounding the funds in Q and R to the small president, and paying off the cost of the off-site processing that B paid to the small president, Defendant A, with the excessive excessive cost, Defendant A received false tax invoices in line with the cost of the off-site processing,

The Defendant who violated the Act on the Aggravated Punishment, etc. of Specific Crimes due to the evasion of corporate tax (tax) and the Punishment of Tax Evaders Act of March 31, 2013 when filing a report of corporate tax in 2012 in Changwon Tax Office B on March 31, 2013, as the external processing expenses for AD for AD are KRW 545,10,00,00,000, as the external processing expenses for Y were 958,648,857, as the external processing expenses for AD were 162,764,075, as the external processing expenses for AD were 689,343,824, as the external processing expenses for AD were 19,063.

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