조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for up to six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant, from April 2, 2012 to March 31, 2013, is a person who operated a scrap metal and non-ferrous retail business with the trade name “D” in Gangnam-gu Seoul Metropolitan Government.
1. He/she shall not make a business registration using another person's name for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act or evading compulsory execution due to the act of borrowing the name;
Nevertheless, the Defendant had been operating from August 2009, when the “F” was faced with the situation where the “F” would be discontinued ex officio due to the default of national taxes, etc., on April 2012, upon request from G, a society-postman, who was known to Pyeongtaek and became a member of the society, and registered the business of D in the name of the said G, and had the Defendant evade taxes to be imposed on him by getting the said G, who had no intention and ability to pay taxes, and had the Defendant evade compulsory execution.
Accordingly, around April 2, 2012, the Defendant registered the business of D in the name of the said G for the purpose of evading taxes or evading compulsory execution in the calendar Tririridong, Gangnam-gu, Seoul.
2. No person who violates the Punishment of Tax Evaders Act due to the evasion of taxes shall evade taxes by fraudulent or other unlawful means, such as fabrication or concealment of false evidence or transactions;
Nevertheless, the Defendant, using the transaction practices of non-data in the scrap metal industry, purchased scrap metal from those who collect scrap metal with no material, supplied them to each seller, but issued a false tax invoice and issued a false tax invoice to evade value-added tax by the method of preparing a return of deduction of input tax amount.
On January 2, 2012, the Defendant evaded value-added tax, from April 2, 2012 to June 30, 2012, purchased scrap metal with no material from the manufacturers of scrap metal in his/her name, and from 34 persons, such as H, the Defendant purchased scrap metal with no material amounting to KRW 431,528,90 from 34 persons, even though he/she had not purchased scrap metal amounting to KRW 431,528,90 from 34 persons, such as H, the Defendant was in the same D from the calendar post on July 25,