특정범죄가중처벌등에관한법률위반(조세)등
Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of seven hundred thousand won,00,000 won.
The defendant does not pay the above fine.
Criminal facts
The Defendant, as the business owner of the “E” located in Yangsan City D, issued false tax invoices necessary for the sale of non-data-free scrap metal in the name of the said E, together with G and H supplied to the Gu business entity, such as the LAF, etc., and conspired to evade taxes by way of discontinuing the business without paying the value-added tax, without paying the value-added tax accordingly.
The Defendant, G, and H from July 25, 201 to January 27, 2012, in the above E, while G supplied non-data scrap metal to the LAF, etc., and then transferred the scrap metal containing the pertinent value added tax to the Defendant’s account. H instructed the Defendant to prepare a tax invoice as if the Defendant, the E operator, sold to the LAF, etc., as if he sold the scrap metal collected by the Defendant, and the Defendant issued a false sales tax invoice to H through H, issued the false sales tax invoice to the LAF, issued the non-data scrap metal containing the transferred value added tax, and paid it to H in cash, and thereafter, the Defendant filed a value-added tax return on KRW 8,721,785,00 on the total value of supply under the tax invoice issued, and paid the tax base and the amount of value-added tax on the remainder after deducting 1,848,383,929 won from the total purchase amount.
Accordingly, in collusion with G and H, the Defendant evaded KRW 687,01,018,128 of value-added tax for the second period of 201 by fraud or other improper means.
Summary of Evidence
1. Defendant's legal statement;
1. Legal statement of the witness H;
1. Partial statement of the suspect interrogation protocol of the accused by the prosecution;
1. A copy of the completion report of value-added tax investigation, a general taxable person's value-added tax, a list of total tax invoices by customer, a list of total tax invoices by customer during the second period of February, 201, a list of total tax invoices by customer, waste resources and used cars during the second period of February, 2011; and