Jakarta, April 13, 2023 – The Panel of Judges of South Jakarta District Court with Chief Judge Agung Sutomo Thoba, S.H., M.H. read out the verdict of South Jakarta District Court Number 44/Pid.Sus/2023/PN JKT.SEL stated that the defendant Kim Nam Hee alias Nam Hee Kim alias David Kim has been proven legally and convincingly guilty of committing tax crimes committed continuously and sentenced to imprisonment for 1 (one) year and 8 (eight) months and a fine of 2 x Rp.5 .062,185,268.00 = Rp.10,124,370,536.00 (ten billion one hundred twenty-four million three hundred seventy thousand five hundred thirty-six rupiah).
The tax crime committed by the defendant was deliberately not submitting a Tax Return and or not depositing Value Added Tax (VAT) that has been collected, as referred to Article 39 paragraph (1) letter c and/or Article 39 paragraph (1) letter i of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times last by Law Number 7 of 2021 concerning Harmonization of Tax Regulations, which caused losses to state revenue. The defendant was known to be the Director of PT CSI which conducts IT business activities that produce cyber security products, CCTV, e-commerce, and smart building/office.
The court decision applies that if the defendant does not pay the fine within 1 (one) month after the court decision has obtained permanent legal force, then his property can be confiscated by the Prosecutor and then auctioned off to pay the fine, in the event that the defendant does not have sufficient property to pay the fine, then he will be punished with confinement for 3 (three) months which is calculated proportionally.
Head of Jakarta Special Regional Tax Office Irawan, said that "The defendant committed the crime at PT CSI office and was committed during the tax period of February 2018 to December 2018 for Value Added Tax (VAT), PT CSI is registered as a taxpayer and submits tax returns at the Foreign Investment Tax Office Three."
The modus operandi used was PT CSI conducted sales/delivery transactions of IT products and services in the form of a smart building office which was VAT payable delivery to PT SCC and PT PI. For the delivery, a Tax Invoice has been issued and 10% VAT has been collected by PT CSI to PT SCC and PT PI, but PT CSI did not submit the VAT Monthly Return and did not deposit it to State Treasury, causing losses to state revenue in the VAT sector.
Head of Jakarta Special Regional Tax Office Irawan, thanked Metro Jaya Regional Police, Jakarta High Prosecutor's Office, and South Jakarta District Attorney's Office for their support in this investigation process.
Jakarta Special Regional Tax Office will continue to synergize with law enforcement officers (APH) in eradicating tax evasion cases. "It aims to implement the principle of justice and to create a deterrent effect as well as an effort to secure tax revenue," he said.
- 22 kali dilihat