Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of KRW 1,600,000.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant, who carried on the scrap metal business with the trade name of Kimhae-si C, purchased scrap metal with the intention to evade value-added tax from the beginning, sold it to the customer, and had the intent to evade value-added tax in a manner that does not collect value-added tax from the company and pay it.

On July 25, 2011, the Defendant filed a final return on the value-added tax base and the amount of value-added tax for the first year of January 201 with the Kim Sea Office located in the Bupyeong-si, Kimhae-si, Kim Jong-si, 201. The Defendant reported the sales amount of KRW 18,094,877,160 in a normal condition and reported the purchase amount of KRW 2,020,537,053, which is a part of the actual purchase amount. After paying KRW 25,563,00,000, which is a part of the value-added tax collected by the Defendant from the transaction enterprise, and paying KRW 1,581,871,012, which is a part of the value-added tax collected by the Defendant, was evaded by fraud or other unlawful means.

Summary of Evidence

1. Partial statement of the defendant;

1. The judgment on the assertion by a specific accused and a defense counsel regarding the business registration certificate, the final return of value-added tax by a general taxable person on January 201, the final tax invoice by the total tax invoice by the total tax invoice by the total tax invoice by the total tax invoice by January 201,

1. The alleged Defendant did not cause any trouble in the determination of taxes by properly reporting the tax base, and even though the Defendant failed to pay the value-added tax, it was unreasonable that the Defendant was engaged in business and did not engage in any transaction for the purpose of evading taxes from the beginning. Thus, it cannot be deemed that the Defendant evaded taxes by “Fraud or other unlawful act”, and there was no intention to evade taxes.

2. Determination

(a) Crimes of tax evasion provided for in the Punishment of Tax Evaders Act shall be secured by the State through proper imposition and collection of taxes;