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(영문) 서울중앙지방법원 2016.06.23 2011고합267
특정범죄가중처벌등에관한법률위반(조세)등
Text

Defendant

A shall be punished by imprisonment of three years and fine of 3.1 billion won, and Defendant B shall be punished by fine of 1.7 billion won.

Defendant .

Reasons

Punishment of the crime

Defendant

A is the representative director of Defendant B (hereinafter “B”), and on May 30, 2014, the Seoul Central District Court sentenced Defendant B to imprisonment for three years and six months for fraud, etc., and the judgment became final and conclusive on September 26, 2014.

Defendant

B is a corporation whose purpose is the architectural design service business.

1. Defendant A

A. The Defendant A evaded tax evasion in the year 2005 in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) by means of fraud or other unlawful act, such as receiving false tax statements as if he received goods or services from G, etc., even though he did not have received goods or services from the company G, etc., the Defendant A evaded the value-added tax of KRW 65,300,000 as of February 2, 2004.

Defendant

A, as shown in Nos. 2 and 3 of the List of Crimes Nos. 2 and 3, by fraudulent or other unlawful means such as receipt of false tax invoices and omission of sales, A evaded KRW 561,429,329, in total, the annual evaded tax amount in 2005 by evading KRW 474,431,214 ("4,431,212" as stated in the indictment) of corporate tax in 2004, and KRW 21,698,115 in January 2005.

2) In reporting the value added tax at the above Samsung tax office until January 25, 2008, and B- 2007 at the above Samsung tax office until January 25, 2008, Defendant A evaded the value added tax 52,065,913 as of February 2, 2007 by fraud or other unlawful act, such as receiving false tax invoices as if he received goods or services despite the fact that he received goods or services from H, etc.

Defendant

A also commits fraud or other unlawful act, such as receipt of false tax invoices and omission of sales, as described in Nos. 10 and 11 of the List of Attached Crimes, and B’s corporate tax of 2007, 401,169,065.

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