2. Determination

A. The instant crime was committed by the Defendant, in collusion with F and the Defendant, as the representative of E from September 201 to January 2012, 201, issued sales tax invoices with a false content exceeding 17 billion won in total, although there was no fact that the Defendant in collusion with F and provided scrap metal to N and H, etc.

E Examining the details of the E’s operation, it can be seen that the other company’s sales tax invoice to be issued to the customer in the name of E and reported sales, but the other company did not intend to pay taxes from the beginning, and fully withdraws the amount of the goods and the value-added tax received from the customer in cash, without paying the value-added tax, and then constitutes an “explosion business” to be discarded by closing the company

This belongs to the organizational type of crime that is conducted according to the strict prior plan and the role sharing.

Although the Defendant asserted that only lent the name to F and did not know that there was a problem of tax evasion due to his own act, the Defendant did not accept the above assertion in light of the fact that the Defendant carried out the role of withdrawing the money deposited in his own account and delivering it to F and received the payment (see, e.g., Investigation Record 2: 95, 1023).

The total value of supply of false tax invoices is large, and the amount of evaded tax has not been paid up to now.

It is necessary to strictly eradicate such crimes in terms of not only causing serious obstacles to the national tax collection activities, but also impairing the order of sound commercial transactions and impairing the public's awareness of compliance with the duty to pay taxes in good faith.

The Defendant received money from F in return for committing a crime.

According to this, the nature of the defendant is a crime.