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

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, as the representative of “C”, and in collusion with D and non-data strawers, who are partners, delivered a large amount of waste movement, etc. to sales enterprises, such as Korea-Japan (hereinafter “Korea-Japan”) and intended to evade the value-added tax received from the said enterprises in a manner of closing the business without payment by the due date. On February 20, 2013, the Defendant established “C”, which is a one-time coaler, to supply sales data, such as Chinese-style Babs, to E-dong, which is a one-time coaler, to supply sales data to the Defendant.

One-person "small coaler" shall issue sales tax invoices to be issued to the actual business entity by a large coaler in the name of the company and file a report on sales in the name of the small coaler.

The reason why it is necessary is that the sales tax invoice is required by the sales office when supplying the solid goods purchased as non-materials, and the sales office may also issue the tax invoice in the name of the sales office, and if it receives the value-added tax from the sales office, it can obtain the same amount of profit.

Accordingly, although there is no purchase tax invoice, it is established by the small-scale carbon company, which is a type of business that issues only the sales tax invoice.

Therefore, “large-scale coal business” is a business entity that has no intent to pay taxes from the beginning and does not need to receive a purchase deduction. Accordingly, a purchase declaration is not made or a reported purchase amount is little, and 10% value-added tax received from a seller is taking profits in a way that it does not pay the value-added tax, and evades taxes by closing its business after short-term activities to avoid tracking of the tax office

As above, the Defendant did not issue a normal tax invoice, but issued a tax invoice in the name of “C” as a bomban company, when the non-listed persons, etc. supply them to the seller, and then C.