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Defendant shall be punished by a fine of KRW 40 million.
If the defendant does not pay the above fine, KRW 100,000.
Reasons
Punishment of the crime
From August 25, 2009 to December 16, 2010, the Defendant sold “D”, which is a hospital’s customer, diagnosis and treatment program, and accounting management program, and thereafter run a business in which the database is stored and managed in an external server and the Defendant is operating “E”, and from February 28, 2011 to December 28, 201, the Defendant registered the business in the name of G, the mother of which runs the same business.
1. The Defendant evaded the value-added tax by: (a) the period between August 25, 2009 and December 31, 2009, when operating the said E on the fifth floor of the H building in Seocho-gu Seoul Metropolitan Government; (b) the Defendant supplied the said “D” hospital with the said “I” program of KRW 6,50,000,000, not issuing a tax invoice even during the second period of 2009; and (c) the Defendant evaded sales without issuing a tax invoice of KRW 37,706,000,000 in total, during the second period of 2009, after the lapse of January 25, 2010, which is the due date for filing the value-added tax base and the due date for filing the tax amount return; and (d) the Defendant evaded the value-added tax of KRW 3,770,600 in total by fraud or other unlawful acts, including the evasion of value-added tax of KRW 35,41
On January 25, 2010, 201, 201.2nd December 201, 201, 201, the total sum of the crimes, 1st December 201, 2011, 201; and on January 25, 2010, July 25, 2010, 201, July 25, 2011; 37,706,000, 300, 300, 306, 68, 00, 000, 68, 07, 180, 205, 208, 206, 308, 206, 307, 208, 206, 306, 308, 206, 206, 306, 307, 206, 306, 207
2. The Defendant evaded income tax on the 5th floor of the Seocho-gu Seoul Metropolitan Government H Building between August 25, 2009 and December 31, 2009, when operating the said E, supplied the said “D” hospital with the said “I” program at the time of non-issuance of a tax invoice of KRW 37,706,00 in total during the period from July 1, 2009 to December 31, 2009, and omitted income from non-issuance of a tax invoice of KRW 37,706,00 in total.