특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Defendant shall be punished by imprisonment for two years and by a fine of 3,500,000 won.
The defendant does not pay the above fine.
Punishment of the crime
In recent years, the law on the issuance of false tax invoices appeared in the old iron industry by purchasing scrap metal without data for the evasion of value-added tax, and supplying it to the upper-tier companies without the data, and then by issuing the sales tax invoice to the high-tier companies, and closing the business without paying the full value-added tax paid by the high-tier companies. As such, in the form of purchasing scrap metal from such wide carbon companies and selling it to the consumption companies such as scrap metal, a transaction of the structure where a "signing company" is involved in the transaction between a large carbon company and a consumption company, as if there are normal value-added tax data.
In other words, if a large amount of scrap metal is secured by purchasing a large quantity of scrap metal at a price lower than the market price without requiring a large number of data collection companies to submit it to a consumption company through a formally via a signboard company, the signboard company shall secure transaction data from a consumption company in the middle of the breadth and a consumption company, and secure transaction data immediately after being transferred from a consumption company, and the breadth company that received value-added tax via the signboard company shall immediately withdraw the total amount of the value-added tax in cash and pay the value-added tax when a certain business period expires without paying the value-added tax.
The Defendant appears to be a clerical error in the facts charged from December 20, 2010 to July 30, 2011, “Around June 30, 2011,” which appears to be a clerical error in the facts charged.
Until now, it has served as a representative in the name of "D" in the name of "D" that engages in scrap metal and non-retailing wholesale and retail business, and D finally evades value-added tax.