특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendants shall be punished by imprisonment with prison labor of two years and six months and by a fine of 5.7 billion won.
The Defendants did not pay each of the above fines.
Punishment of the crime
The Defendants knew that the market price of the closed gug is relatively high compared to the general scrap metal at approximately KRW 8,000 or KRW 10,000 per kilogramg, so they traded large amounts of closed gugs by abusing that the value-added tax is high, while making cash transactions in order to prevent the payment of value-added tax, and not to keep evidentiary materials.
In addition, even if the closed interest is traded in a voice, the Defendants should issue a normal tax invoice to the relevant companies when the supply is made to the manufacturers or exporters. As such, the Defendants knew, without a tax invoice, that all of the closed interest is purchased with non-data (non-purchase deduction) and that when the purchased closed interest is sold, all of the sales tax invoices are issued so that the seller can obtain the deduction of value-added tax in a normal manner, thereby making the appearance of the sales tax invoice to enable the buyer to obtain the deduction of the purchase related to value-added tax. It is well known that there is no choice but to require a "explosion business operator" to be subject to all criminal liability for tax evasion.
D As a business operator of “F” in the West-gu, Seoan-gu, Seoan-gu, the Republic of Korea served as a “exploitist” in relation to cash withdrawal and the issuance of tax invoices in relation to the disguised transactions of waste, and G served as a “exploitist” as in the same manner as in the above D, as a business operator of the “I” located in the Haan-gu, Seoan-gu, Seoan-gu, Seoan, Seoan-gu. The Defendants employed the “F” and “I” as a joint operator of the “L” located in the Haan-gu, Seoan-gu, Seoan-gu, Seoan-gu, Seoan-gu, and was engaged in the Do and retail business, such as the closed-gu, and the closed-gu, who actually engaged in disguised transactions.
1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);
A. The Defendants are together with J on May 3, 2014.