The defendant of "2017 Highest 4318" is a person who operated a dispute resolution committee that operates steel materials and red brick wholesale and retail business from June 2, 2008 to November 29, 2016.

1. On March 27, 2008, the Defendant opened an enterprise bank account in the name of the Defendant, with the intent of evading value-added tax by selling steel bars to the customers who want to purchase steel bars without bearing value-added tax, and omitting the sales, and used it as a borrowed-name account in which the Defendant received the sales payment from the Plaintiff, in the name of the business bank account in the name of the Defendant, with the intent of evading value-added tax by omitting the sales.

On January 25, 2013, the Defendant filed a report on the value-added tax for the second period of No. 2012 with G and other customers, and evaded the value-added tax of KRW 58,198,045, from that time until December 26, 2016, from that time, the Defendant evaded the value-added tax of KRW 58,198,045 in total from that time to December 26, 2016, as shown in attached Table 1, and corporate tax of KRW 5,469,65,149 in total and KRW 786,125,726 in total, including KRW 130,65,149,149, in total, from December 26, 2016.

2. No person who is obligated to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts for issuing tax invoices shall supply any goods or services but issue any tax invoice;

Nevertheless, on October 23, 2012, the Defendant supplied goods, such as steel products, equivalent to KRW 6,818,181, and did not issue a tax invoice even after supplying steel products, etc. to “H,” which are business partners at the site of the World Trade Organization on October 23, 2012, from that time until September 5, 2016, the Defendant supplied goods equivalent to KRW 2,279,257,520 in total for 272 times, as shown in attached Table 2 of the daily list of crimes, and did not issue a tax invoice.

3. A person obliged to prepare and issue a tax invoice pursuant to the added-value tax-related Acts that issues false tax invoice, the value of which is unfilled, is supplied with goods or services;