A. Defendant A is the representative director of corporation B, the purpose of which is to retail and scrap iron in Seo-gu Incheon, Seo-gu, Incheon.

The “F”, “G”, “H”, “I”, and “J” are “large coal business entities” who supply materials for purchase to the selling business entity without an idea to engage in the actual business. The “large coal business entity” refers to the “large coal business entity”, and the “large coal business entity” shall issue the sales tax invoice to be issued by the actual business entity in the name of the “large coal business entity” and file a sales report.

The reason why the “large-scale coal company” is required is that a sales tax invoice is required by a sales company when it supplies scrap purchased as non-materials. Moreover, when issuing a tax invoice in the name of a “large-scale coal company” and receiving the value-added tax equivalent to 10% of the value of supply from the sales company, and without paying it, it can take enormous benefits equivalent to the same amount. Accordingly, without the purchase tax invoice, a tangible “large-scale coal company” that issues only the sales tax invoice is established, and they are closed after short-term activities to avoid tracking by the tax authorities.

In addition, the final seller is aware that it is impossible to purchase a large quantity of scrap metal in a general small-scale solid product, and the tax invoice is issued in the name of the "large-scale enterprise" or the "large-scale signboard enterprise", which is formally involved in transactions in order to avoid tracking by the tax authorities, with the knowledge that it is impossible to purchase a large quantity of scrap metal in the general small-scale solid product, and the tax invoice is delivered in the name of the "large-scale enterprise" or the "large-scale enterprise" which is formally involved in transactions in order to avoid tracking by the tax authorities, and the "signing enterprise" will contribute to the evasion of the tax of the "large-scale enterprise"

1. Any person who submits a list of total tax invoices by purchaser and seller on April 25, 2012, as of April 25, 2012, shall be any goods or services for profit.