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A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who operated a container manufacturer with the trade name “G” in the F in Chungcheongnam-si, Chungcheongnam-si.
1. Around May 31, 2011, when the Defendant reported the comprehensive income tax of G in 2010 (from January 1, 2010 to December 31, 2010) at the above G office, the Defendant was required to deposit and manage the business-related revenue in the business account, despite the fact that the Defendant was required to deposit the proceeds of the supply of goods or services from the trading partner into the agricultural bank account in the name of NA, 156,247,225 won, and did not report the amount of 156,207,932 won, and did not pay the comprehensive income tax of 42,207,932 won, and did not pay the total income tax until June 1, 201, by 30 to 37, 2014, the total amount of the income from the supply of goods or services deposited in the name of NA and 45, the total amount of income from the said 37th account in the name of NA and 25, the said 37th account.
Accordingly, the Defendant evaded the comprehensive income tax by fraud or other illegal act.
2. On July 25, 2010, the Defendant evaded value added taxes: (a) when filing a report on value added taxes for the first period of 1, 2010 (from January 1, 2010 to June 30, 2010) in the said G office, the Defendant: (b) received the price for the supply of goods or services from the trading partner to the agricultural cooperative account in the name of the said H, the next borrowed account; and (c) omitted a report on KRW 216,78,104, and did not pay value added taxes until July 26, 2010, including the fact that the Defendant evaded value added taxes of KRW 21,678,100 and did not pay the said evaded value tax by July 26, 2010, to receive the said price for the supply of goods or services from the trading partner to January 19, 2014 from the time to the said date, and to receive the said price for deposit from the said agricultural cooperative account as the said No. 365 deposit account.