株式会社ジョイハート

At the time, A, who was the representative director and overall manager of the construction company, concealed income by recording fictitious outsourcing expenses and filed false corporate and local corporate tax returns with the Suita Tax Office over three fiscal years, causing the statutory deadlines to pass and avoiding approximately 90.3 million yen in corporate tax and approximately 8.2 million yen in local corporate tax. Additionally, A recorded fictitious taxable purchases over three tax periods, filed false consumption tax and local consumption tax returns, and avoided paying approximately 32 million yen in consumption tax and approximately 9 million yen in local consumption tax, receiving a total refund of approximately 2,134,700 yen through false claims for intermediate tax refunds and transfer discounts. For the first violation, A was sentenced to 1 year and 6 months imprisonment with a 3-year suspended sentence for violations of the Act against Unjustifiable Premiums and Misleading Representations (昭和40年法律第34号) and the Act on Regulation of Commercial Transactions (平成26年法律第11号). For the second violation, A was sentenced for violations of the Act against Unjustifiable Premiums and Misleading Representations (昭和40年法律第34号), the Consumption Tax Act (昭和63年法律第108号), and the Local Tax Act (昭和25年法律第226号). The sentences were finalized on December 12, Reiwa 6. The construction company was fined 34 million yen, with the fine finalized on the same day.