During the period of two years from July 1, 2010 (from July 1, 2010 to December 31, 2010), the Defendant borrowed bonds that pay interest exceeding normal operating income to the purchaser, and did not issue a tax invoice when purchasing the scrap metal in a large amount. The Defendant supplied the purchased scrap metal to the purchaser company for deposits into the bank account with the purchase price included in value-added tax paid in cash and repeatedly sold KRW 35,970,431,360 in total, and paid the purchase price of the scrap metal to the purchaser, and without paying the value-added tax of KRW 3,516,80,000,00 and global income tax of KRW 1,629,76,697, the Plaintiff reported the tax base and the amount of value-added tax and the global income tax of KRW 1,675,165 and the global income tax base and the tax base and the global income tax of KRW 15,201; and

2. According to the Defendant’s legal statement and the evidence duly admitted and investigated by this court, the fact that the Defendant did not pay value-added tax, such as the facts charged, and the global income tax base and tax amount, such as the facts charged, within the due date for return and payment of global income tax. The Defendant does not challenge this.

However, the defendant and his defense counsel had previously purchased scrap metal and supplied it to the training company. However, since February 2010, the sales have increased explosively by the defendant's direct supply to the training company. At the beginning of the transaction, in order to secure the purchasing company, the defendant purchased scrap metal at a price higher than the market price, and there are many defects in the scrap metal supplied by the purchasing company.