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A defendant shall be punished by imprisonment for one year.
Reasons
Punishment of the crime
The Defendant is a person operating “D”, which is a female clothes sales Internet shopping mall, from 102 Dong-gu, Young-gu, 1901.
The Defendant applied 10% of the value-added tax rate for general business operators, but the value-added tax rate for simplified business operators is 1.5%, and the total income tax is applied to the progressive rate, so it is applied to a comprehensive income tax rate of 35% or more when a person files a return on his/her sales as it is, but the comprehensive income tax rate of 16% or 24% or more when he/she files a return on his/her sales is applied. Therefore, the Defendant registered a disguised business operator in his/her name, such as his/her relative, in order to diversify the sales, and the Defendant was willing to evade taxes by receiving sales proceeds from part of the sales accrued in the course of operating “D,” as if the Defendant was a registered business operator,
1. Around June 1, 2011, the Defendant registered a business with another person’s name for the purpose of evading taxes at the middle-gu Seoul Central Tax Office, Jung-gu, Seoul, using the name of Dong E for the purpose of evading taxes, as well as with the registration of a business operator with a trade name.
2. On July 25, 201, the Defendant: (a) distributed sales of D’s “D” through a business operator registered under another person’s name while filing a report on value added tax at the Gansi-si Tax Office located in the wife population around July 25, 201; and (b) filed a report on the sales amount by omitting the sales amount after receiving a part of the sales amount from another person’s account; and (c) filed a report by omitting the sales amount; (d) KRW 48,079,519, which is the value-added tax to be actually reported and paid; (d) KRW 6,468,439,00 at the time of the expiration of the reporting and payment period; and (e) KRW 35,728,49, around July 26, 2011 (the amount of value-added tax reported and paid by a business operator registered under another person’s name, 5,882,581, which was evaded from the tax evasion amount); and (e.