A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 1.7 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

【2012 Gohap690】 The Defendant, in collusion with the name “C” which is a non-data-free solider, supplied large amounts of scrap metal, etc. to five selling places such as D, and received value-added tax from the said enterprise, intended to evade it by the method of closing the business without paying it by the due date for payment. On August 19, 2011, the Defendant registered the business by establishing “F”, which is a one-person carbon business that supplies the sales enterprise with the purchase data, without think that it will engage in the business in e.g., the sales enterprise.

The "one-person carbon company" shall issue the sales tax invoice to be issued to the actual business entity in the name of the company with a large amount of carbon, and shall report the sales in the name of the company.

The reason why it is necessary for a gas supplier is that the seller requires a sales tax invoice at the time of the delivery of the article purchased with no materials, and if it is not paid by receiving the value-added tax from the seller while issuing the tax invoice under the name of the gas supplier, it can take enormous profits equivalent to the same amount.

Therefore, as there is no intention to pay taxes from the beginning, it is difficult for a gas supplier to report purchase or report purchase because it is not necessary to receive the tax deduction, and it takes advantage of the method of not paying the value-added tax of 10% of the supply value received from the seller, and evades taxes by closing the business after short-term activities to avoid tracking of the tax office.

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes may evade taxes by fraudulent or illegal means;

When the Defendant supplied scrap metal, etc. to the seller, the Defendant issued a tax invoice in F’s name instead of issuing a normal tax invoice to the seller, and subsequently, issued a tax invoice in F’s name, which is a major coal business, and subsequently, made it impossible to collect value-added tax by closing the business without paying value-added tax imposed on F