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(영문) 서울중앙지방법원 2014.06.05 2014고단942
조세범처벌법위반
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A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who operates the “F” as the clothing wholesaler located in Jung-gu Seoul Jung-gu E market No. 3-281.

The Defendant was able to evade the value-added tax and income tax by making it possible for the Defendant to return the amount of income in the name of the Defendant’s wife G deposit account, omitting the amount of income, making an additional business registration under the name of “F” other than “F” in the name of “F” and filing a distributed report.

1. Around January 2009, the Defendant evaded the value-added tax of KRW 145,359,781 in total by omitting a total of KRW 1,453,597,809 on two occasions from around that time to December 2009, as indicated in the annexed crime list, by making a statement of KRW 705,878,627 in a way that a deposit account in the name of G was deposited.

2. Around January 2009, the Defendant evaded income tax totaling KRW 319,949,463 by filing a return of KRW 446,638,57 in 2009, including filing a return of KRW 446,638,557, by means of collecting money from a borrowed-name deposit account in G name and a deposit account in the name of H, a person under a disguised business name, and filing a return of KRW 973,418,343, a total sum of KRW 319,949,463, by fraud or other unlawful act from around that time to around December 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of A Acts and subordinate statutes governing the list of crimes;

1. Relevant legal provisions concerning facts constituting an offense, and Article 9(1)3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010; hereinafter the same shall apply) of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 201); the main sentence of Article 3(1) of the Punishment of Tax Evaders Act (attached Form 1 No. 2-value added tax and each income tax evasion) of the Punishment of Tax Offenses Act: Imprisonment with prison labor

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 of the Criminal Act:

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