Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,500,000.

The defendant does not pay the above fine.

Punishment of the crime

In early 2012, the Defendant: (a) received a large amount of scrap metal from B and C from the seller, and supplied a large amount of scrap metal, etc. to the seller; and (b) received value added taxes from the seller, in the manner of closing the business without paying the due date; (c) on July 1, 2012, the Defendant established the “E”, “E”, which is a large-scale carbon company, a sales company, and the Defendant, as its representative director, to supply the purchase data to the seller; and (d) on July 1, 2012, the value added taxes received from the said company were not paid by the due date.

The 'one-person' is an off-to-dated coal-free business entity that supplies non-materials to the seller and supplies them to the seller, and the sales account statement to be issued to the actual customer shall be delivered in the name of the bomban business entity and the sales report shall be filed.

The reason why it is necessary for a gas-free company is that when it supplies the scrap purchased as non-data, the sales agency requires a tax invoice, and it is possible to issue the tax invoice under the name of the gas-free business, and if it does not receive the value added from the sales agency, it can take a huge benefit equivalent to the same amount.

Accordingly, although there is no purchase tax invoice, it is established by the existing companies (large coal companies) that issue only the sales invoice.

The “large Carbon Business” refers to a business entity that has no intent to pay taxes from the beginning and thus does not need to obtain the purchase deduction. Accordingly, the purchase declaration or the amount reported is little, and 10% value added tax on the supplied value received from the seller shall be benefiting in a way that it does not pay it, and it shall be the business entity that evades taxes by short-term activities to avoid tracking of the tax office and closing its business.

The defendant does not issue a normal tax invoice in the supply of scrap metal, etc. to the sales office by B, C and C, and issued a tax invoice in the name of the LOE, a large-scale carbon company, and did not pay the value-added tax imposed on the LOE.