logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 광주지방법원 순천지원 2013.05.16 2013고단207
조세범처벌법위반
Text

Defendant shall be punished by a fine of KRW 30 million.

If the defendant does not pay the above fine, KRW 100,000.

Reasons

Punishment of the crime

From May 19, 2008 to May 15, 2010, the Defendant was serving as the representative director of C& corporation operating a tugboating business, etc., and on September 17, 2012, the Defendant was serving as the representative director of the said corporation.

1. Around April 16, 2008, the Defendant: (a) sold 105,000 shares of D Co., Ltd. owned by C Co., Ltd. to F Co., Ltd. in F Co., Ltd. in F Co., Ltd. in F Co., Ltd. in F Co., Ltd. in F Co., Ltd; (b) on the other hand, even though F Co., Ltd. sold KRW 2,317,000,000 to F Co., Ltd. in F Co., Ltd., the Defendant drafted a double contract as if he sold for KRW 1,520,000,000; and (c) on March 31, 2009, upon filing a corporate tax return for the year 2008, the Defendant evaded corporate tax of KRW 182,51,000 by filing a false report on the tax base and tax amount, thereby evading corporate

2. Around July 8, 2008, the Defendant: (a) sold to F offices located in H at F, and (b) sold to F, for KRW 4,600,00,00, G vessels built at C, for KRW 4,120,000,000, the Defendant prepared a double contract as if he sold for KRW 4,120,000; (c) on March 31, 2009, when filing a corporate tax return for March 31, 2008, the Defendant evaded corporate tax of KRW 480,000,000 and filed a false report on tax base and tax amount, thereby evading corporate tax of KRW 9,988,00,00, value-added tax of KRW 43,636,00,00 in total, KRW 143,624,00 in a false manner.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. The corporate tax base and tax amount return;

1. Each management right and each share transfer contract (Evidence No. 33, No. 37);

1. Modification of each shipbuilding contract and a sales contract (Evidence No. 41, No. 45);

1. Application of notified Acts and subordinate statutes as a result of tax investigation;

1. Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9346 of Jan. 30, 2009) concerning the relevant criminal facts and the selection of punishment.

arrow