2. The crime of this case is an anti-social crime that seriously damages tax justice, such as disturbing tax order and undermining good faith in taxation, and is subject to the punishment of imprisonment with prison labor for at least one year (the imprisonment with prison labor for at least three years if the total amount exceeds five billion won) and fines of double or five times the amount of evaded tax, with prison labor for at least three years pursuant to the Act on the Aggravated Punishment, etc. of Specific Crimes, if the total amount of supply on the false tax invoice or the total amount of supply on the tax invoice by buyer exceeds three billion won for profit.

Therefore, it is necessary to establish tax justice immediately by minimizing the loss of the national treasury and protecting the healthy tax awareness of faithful taxpayers by strictly responding to the City/Do which issues a false tax invoice to proceed to such crime.

In particular, in scrap metal transactions such as this case where a long-term period of time takes place, the crime of this case for the purpose of tax evasion has the structure that the same registered business operator as the defendant who performs the duty of tax payment arising for a certain period of time, instead of the actual trader's duty of tax payment, continues to be supplied.

Therefore, the degree and role of involvement in each participant to achieve the purpose of the crime is different in the structure, and the profits distributed are different from each other.

Even if a false tax invoice is issued in his/her own name and related data are prepared, and the sales proceeds deposited into the passbook in his/her name are directly withdrawn and delivered again to the actual user according to the false tax invoice.