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(영문) 광주지방법원 2016.01.27 2015고단773
조세범처벌법위반등
Text

Defendant

Punishment against A shall be eight months of imprisonment, and the punishment against Defendant B shall be KRW 100 million.

Reasons

Punishment of the crime

1. Defendant A in violation of the Punishment of Tax Evaders Act was sentenced to seven years of imprisonment and a fine of two million won on October 29, 2015 by the Gwangju High Court on May 12, 2015, and the said judgment became final and conclusive on October 29, 2015, and Defendant B (hereinafter “B”) together with E from October 30, 209.

The joint representative director of the corporation, from March 25, 2010 to the person who worked as the representative director B from March 25, 2010, and the defendant B is a corporation established for the purpose of marine passenger and cargo transport business.

Defendant

A deposited and managed a part of the store operating revenue of F, food ticket sales revenue, car page sales revenue, and alcoholic beverage sales revenue to each borrowed account under the name of the employees in order to cut off and manage them, and created a rain fund in the way of preparing a false statement of sales revenue that destroyed part of the revenue and omitted, and some of them were recruited in sequence with H in charge of accounts of the deceased and B, who are the president of B, to deliver it to G.

A. The Defendant, from January 201 to December 201 of the same year, deposited and managed KRW 433,147,40 in the name of the employee I in the name of the employee I after deducting KRW 433,147,40 in total from the store operation revenue, food ticket sales revenue, carpet sales revenue, and liquor sales revenue from the above public offering, and had the Defendant continue to prepare a false sales report with the effect that the actual sales report was reversed and omitted.

Around March 24, 2011, the Defendant reported the amount of income by reporting the corporate tax of B in 2010 on the basis of the false sales report with the omission of the amount of income managed through the borrowed account. Around that time, the amount of income was determined by the government’s investigation and determination as the reported amount by the Defendant. Around that time, the amount of income was determined by the government’s investigation and determination. Around that time, the Defendant evaded corporate tax of KRW 95,292,428 for the year 2010 by evading corporate tax of KRW 95,292,428 for the year 2010. Around July 2010, the Defendant underreported the sales by reporting the value added tax of B for the year 1, 2010.

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