Defendant shall be punished by a fine of KRW 5,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant is the representative of the “C” as set forth in B 503 Simsan-si.

Defendant

And D was well aware that if exporters collect and export large volume of mobile phone devices, the amount equivalent to the value-added tax paid to the purchaser by applying zero tax rate can be refunded to the country.

In addition, in order for the actual traders who distribute heavy mobile phone devices in large volume to evade taxes, such as value-added tax, by not disclosing their transaction details when they export mobile phone devices overseas, the Defendant and the aforementioned D knew that there is a need for the exporter to conceal the transaction process on behalf of the actual traders in order for the exporter to receive the refund of value-added tax by safely applying zero tax rates and receiving the refund of value-added tax.

Defendant

In addition, although the above D does not have any particular property, and even if it does not have a customer or business network capable of purchasing heavy mobile phone devices with a short amount of KRW 100 million, it receives a request from F, the representative of the (ju) E, a major mobile phone exporter, from November 27, 2013 to December 6, 2013, and sells the mobile phone devices of KRW 360,344,150 to the (ju) E, the exporter, who purchased the mobile phone devices of KRW 360,34,150 from November 27, 2013. However, in order to conceal the actual transaction from the rear side of E, it would make the appearance as if it was sold to the exporting company, and in order to conceal the actual transaction, it would conceal the purchasing company by withdrawing the full amount immediately after the transfer, and at around 360,344,150,400,000,000 won in total, from around 27, 2013.