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Defendant
B Imprisonment with prison labor and fines of KRW 1,300,000,000, and fines of KRW 200,000 shall apply to Defendant A corporation.
Reasons
Punishment of the crime
1. The facts based on the facts are the substantial representative who was established and operated by Defendant A (representative E) Co., Ltd. (the Defendant E) at the above place around May 3, 2011, when Defendant B manufactured and sold an electronic stoveing boiler in Gyeonggi-do as an unregistered individual business operator from March 2, 2010 to May 2, 201.
Defendant
B purchased the boiler from around March 2010 to the “F, etc.” and manufactured the e-mail boiler and sold it to the individual business operators and facility business operators. The sales proceeds were distributed to the Defendant’s dong G H, I account, J account under the name of G, the son’s children, the NA account under the name of the Defendant, and the NA account under the name of the Defendant A, and the NA’s corporate bank NN account and the NA account under the name of the Defendant A, and the NA account. The sales proceeds received through the chip account of the said G, etc. are not issued a tax invoice. The sales proceeds received through the chip account of the said corporation did not issue a tax invoice. After issuing the tax invoice, only the sales proceeds received through the said corporation’s account, the value-added tax, corporate tax, and global income tax return did not file a tax invoice, and made it impossible or considerably difficult for the tax authorities to impose and collect the tax by fraudulent or other unlawful means.
2. Defendant B
A. (1) On July 25, 2010, the Defendant evaded the value-added tax of KRW 31,250,000 by failing to report sales, even if he sold the e-mail boiler 312,520,000 by fraud or other unlawful means, on the first day of July 25, 2010, the 1st value-added tax return of KRW 27 (NEN) in the e-mail 2010.
(2) The Defendant evaded value-added tax (crimes prior to the incorporation of a corporation) during the second period of value-added tax in 2010 shall be above the Defendant around January 25, 2011.