A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding seven hundred thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

From July 21, 2008 to September 30, 201, the Defendant is a person who runs the scrap metal wholesale business in the name of “F” in Seo-gu, Daegu-gu.

1. Tax evasion;

(a) No person shall evade taxes, or receive a refund or deduction of taxes by fraudulent or other unlawful means in violation of the Punishment of Tax Evaders Act (excluding the global income tax on 2008 and the first year value-added tax on 2009);

Nevertheless, the Defendant, even though having not actually been supplied with recycled waste resources, did not intend to evade global income tax and value-added tax by preparing and submitting an application for deduction of input tax on waste resources as if he had been supplied with recycled waste resources by using personal information of the person.

On October 25, 2008, the Defendant prepared and submitted an application to deduct the input tax amount of waste resources from suppliers as if he were supplied with recycled waste resources, such as the list of crimes in the attached Form (1) and the list of crimes in the attached Form (2) Nos. 1 through 42, even though he did not have actually received any supply of recycled waste resources, the Defendant stated that he was supplied with recycled waste resources equivalent to KRW 28,631,20 from G, although he did not actually received any provision of recycled waste resources.

As a result, the Defendant respectively evaded the tax amounting to KRW 20,710,854 in global income tax in 2008 and KRW 71,538,207 in 209.

(b) No person shall evade taxes, or receive a refund or deduction of taxes by fraudulent or other unlawful means, in violation of the Punishment of Tax Evaders Act (the global income tax in 2009, the second year value-added tax in 2009, and the first year value-added tax in 2010) on or before 2010;

Nevertheless, the Defendant, even though there was no actual supply of waste resources, stated that the Defendant was supplied with waste resources worth KRW 41,076,000 from H on July 24, 2009.