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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
The defendant is a person who served as the representative director of a limited liability company C, and a limited liability company C is a corporation established for construction business.
The Defendant entered into a construction contract with a building owner under the name of the Defendant who did not engage in business registration under the name of a limited liability company C, and entered and withdrawn the construction amount and the purchase amount of materials using the Agricultural Cooperative Account (Account Number D), which was opened in the name of the Defendant, and did not report the revenues or sales to the tax authority, and did not enter them in the account book.
1. In filing a final return of value-added tax on July 27, 2010 from the Jeonju tax office located in Jeonju-si, Jeonju-si to the first quarter of January 2010, the Defendant evaded value-added tax base of KRW 41,180,00 by fraud or other unlawful act by failing to file a return of KRW 41,180,000 relating to a construction contract concluded by the said method, and thereby evading value-added tax amounting to KRW 4,118,00 from that time to January 26, 2013 by failing to file a report of KRW 3,478,148,00 by the same method as shown in attached Table 1 of Crimes List 1, and thereby evading value-added tax amounting to KRW 347,814,00 by fraud or other unlawful act.
2. In filing a global income tax return for 2010 at the place indicated in the preceding paragraph on June 1, 2011, the Defendant evaded KRW 3,571,00,00 in total income tax by fraud or other unlawful act by failing to report the tax base of income tax related to a construction contract concluded by the said method, and thereby evading income tax of KRW 3,571,00 through fraud or other unlawful act during the period from around that time to June 1, 2013 by failing to report the total tax base of income tax of KRW 65,563,00 in the same way as indicated in attached Table 2, and thereby evading KRW 187,987,00 in total income tax by fraud or other unlawful act.
Summary of Evidence
1. Defendant's legal statement;
1. The protocol of statement to E by the police;