A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 350,00,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who has operated D with the main business of wholesale and retail in Busan-gu C.

No sales and purchase tax invoice under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating them falsely.

A. Nevertheless, around July 25, 2009, the Defendant reported the value-added tax of D- 1, 2009 from the Busan Northern District Tax Office for the first time from January 1, 2009 to June 30, 2009, and submitted to the above tax office with a false statement of the total of KRW 3,686,616,850 in the supply of scrap metal or scrap metal equivalent to the aggregate of KRW 1,00,000 in E during the trading period from January 1, 2009 to June 30, 2009.

B. In addition, around September 25, 2009, the Defendant reported the value-added tax for the second period of 2009 from the Busan Northern District Tax Office in 2009, the Defendant entered the total amount of 627,822,400 won in E and F during the trading period from July 1, 2009 to August 31, 2009, and submitted the same to the said tax office by stating the false list of the total amount of tax invoice by buyer as if he supplied the completion, even though he did not have any supply of scrap metal or scrap metal equivalent to 627,82,400 won in total.

Accordingly, the Defendant submitted to the Government the total value of the total value of the total tax invoice by buyer for profit by stating in falsity the amount equivalent to KRW 3,314,439,250.

Summary of Evidence

1. Defendant's legal statement;

1. The prosecutor's statement concerning G;

1. Application of the statute of the Republic of Korea to accusations, certificates of deposit transactions, statements of free savings deposit transactions, statements of deposit transactions, statements of deposit transactions, and statements of transaction records (including records).

1. Article 8-2 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 8-2 (3) 3 of the Punishment of Tax Evaders Act, inclusive, shall be punished by imprisonment with prison labor under Article 8-2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes.