Former Owner of Memphis Convenience Store Pleads Guilty to Sales Tax Fraud
Memphis -The Tennessee Department of Revenue’s Special Investigations Section conducted the investigation that led to the April 18, 2011, guilty plea of Ki Chun Kim, the former owner of Tillman Food & Deli located at 245 Tillman Road, Memphis, Tennessee.
Kim was previously indicted by a Shelby County Grand Jury on charges of Evading State Sales Tax in violation of Tenn. Code Ann. Section 67-1-1440, a Class E Felony, and Theft of Property in violation of Tenn. Code Ann. Section 39-14-103, a Class C Felony.
Kim pled guilty to one count of sales tax fraud and was sentenced to six years. He was placed on judicial diversion for six years and ordered to pay $20,283.25 restitution.
“Tennessee’s tax structure depends on taxpayers voluntarily complying with the laws,” said Revenue Commissioner Richard H. Roberts. “Taxpayers who collect but intentionally do not remit sales tax, breach the public’s trust and violate the criminal laws of the State. This case underscores our commitment to rigorous and fair administration of Tennessee’s tax laws.”
This case was pursued criminally by the department in cooperation with Shelby County District Attorney General Amy P. Weirich’s office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389)..
The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 91 percent of total state tax revenue. During the 2009-2010 fiscal year, the department collected $10.1 billion in state taxes and fees. In addition to collecting state taxes, the Department of Revenue collects taxes for local, county and municipal governments. During the 2009-2010 fiscal year, local government collections by the Department of Revenue exceeded $1.9 billion. In collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.