A defendant shall be punished by imprisonment for a term of two years and a fine of one billion won.

However, the above imprisonment for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, together with C, was a person who operated the “E” from February 20, 201 to December 201, 201, in the operation of the “E” in Busan Metropolitan City D from February 20, 201, and engaged in the wholesale and retail business of scrap iron and non-ferrous iron.

The Defendant and C et al. are relatively high compared to the general scrap metal at KRW 8,000 or KRW 10,000 per kilogramg, so they have been aware of the fact that they trade large volume of waste glass by abusing that the value-added tax is high, while trading the total amount of cash transactions in order not to pay value-added tax, and concealing transactions by failing to keep evidentiary materials.

In addition, the Defendant and C et al. knew that even if the closed interest is traded in voice, if the supply is made to the refining companies or exporters, etc., the normal tax invoice shall be issued to the relevant companies. As such, if the closed interest is supplied in certain distribution stages, the entire amount of the closed interest shall be purchased without the tax invoice (non-purchase deduction) and if the purchased closed interest is sold, the sales tax invoice shall be issued in an ordinary way so that the seller can obtain the deduction of value-added tax in return for the normal purchase of value-added tax. As such, the Defendant and C et al. knew that all the criminal liability for tax evasion need to be taken by the “exploiter”

The Defendant, upon receiving instructions from C, etc., issued a tax invoice in the name of the above “E”, and, in order to create the appearance of actual transactions in the course of closed interest transactions, intended to collect full amount of the closed interest, which is transferred to the account of the Defendant’s business operator in the name of the Defendant, and promised to collect a certain fee from C, etc. instead of paying a fee, etc. to C, etc.

The facts together with C, etc. are that the defendant directly sells the waste glass to a training company, etc. through the “(P)F,” etc.