1. When the defendant does not pay the above fine.

1. On February 7, 201, the Defendant, in collusion with E, etc., who is a broererer for non-data-free materials, intended to evade the amount of value-added tax received from the said company by delivering large waste dongs, etc. to F (hereinafter “F”), and by closing the business without paying it by the due date. On February 7, 2011, the Defendant established “H, which is a one-person carbon company that supplies the sales company with the purchased data, without any idea to engage in the business.”

The "one-person carbon company" shall issue the sales tax invoice to be issued to the actual customer in the name of the company with a large amount of carbon and shall report the sales in the name of the company.

The reason why it is necessary for a gas supplier to supply the goods purchased as free materials is that the seller requires a sales tax invoice, and if it is issued a tax invoice under the name of the gas supplier, it can receive the value-added tax from the seller, and if it is not paid, it can take enormous profits equivalent to the same amount.

A gas supplier does not intend to pay taxes from the beginning, so it is not necessary to receive a purchase deduction. Accordingly, a purchase return is not made or is almost not reported, a value-added tax of 10% of the supply value received from the seller is benefiting in the manner of not paying the value-added tax, and the taxpayer evades taxes by closing the business after short-term activities in order to avoid tracking of

2. No criminal fact shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with goods or services for profit-making purposes entered in falsity;

Nevertheless, the Defendant filed a final return on value-added tax for the second half year of 201 with the purpose of taking profit-making in a manner that does not pay the value-added tax received from the seller, as prescribed in paragraph (1).