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Defendant
A shall be punished by imprisonment with prison labor for six months, and by a fine of ten million won for Defendant B.
However, the defendant A.
Reasons
Punishment of the crime
Defendant
A Co., Ltd. is a corporation established for the purpose of the manufacture, etc. of the main bank with the location of 202Da 202, Sii-si DD Corporation 2, and Defendant A is the representative director of Defendant B.
1. Defendant A
A. Although the Defendant evaded corporate tax on January 1, 2014 (from January 1, 2014 to June 30, 2014) supplied goods or services in an amount equivalent to KRW 3,731,590 to DD Corporation 202 at the business establishment B, Inc., “E” during the above period, the Defendant was transferred the transaction amount to the Defendant’s mother’s account, and the Defendant did not enter the details of the above sales in the account to be submitted to the tax office, but did not report the above sales at the tax office upon filing a double report by entering them in another account separately managed by the Defendant, and did not report the above sales at the tax office, and did not report the two sales at the same time from January 1, 2014 to December 31, 2014 to December 31, 2014, the Defendant did not report the total amount of KRW 25,000,000 among B companies as shown in the annexed crime list 1 to December 31, 2081,298.
B. Notwithstanding the supply of goods or services in an amount equivalent to KRW 3,731,590 to the “E” at the place of business (from January 1, 2014 to June 30, 2014) located in DD 202 at Sinti City, DD 202, the Defendant did not issue a tax invoice equivalent to the above amount between January 1, 2014 and December 31, 2015, and did not issue a tax invoice between 25 companies for the supply of goods or services in an aggregate amount of KRW 1,386,973,335, as shown in Table 2 of the List of Crimes, and without issuing a tax invoice between 25 companies and 25 companies for the supply of goods or services in double amount of KRW 1,386,973,35, as described in the foregoing paragraph, and after receiving the transfer account and the additional tax account in the tax office: