A defendant shall be punished by imprisonment for six months and by a fine of ten thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a person who operated a wholesale and retail company from April 2012 to March 2014 with the trade name “C” from March 2014.

1. On January 25, 2013, the Defendant was entitled to the deduction of input tax amount of KRW 11,480,004,04 by preparing a receipt as if he purchased scrap metal equivalent to KRW 257,818,880 from 51 persons, such as D, in spite of the fact that he/she purchased scrap metal, which is a recycled waste resource, from 51 persons, from 51 persons, such as D, in spite of the fact that he/she purchased the waste waste resources, from 11,480,04, as indicated in the attached list of crimes (1).

As a result, the Defendant evaded taxes by an illegal act of preparing false evidence.

2. On July 25, 2013, the Defendant was entitled to the deduction of input tax amount of KRW 15,161,116,116 by preparing a receipt as if he purchased scrap metal equivalent to KRW 352,783,100 from 49, such as D, even though he/she had not purchased scrap metal, which is a recycled waste resources, from 49 persons, from 49 persons, including D, in spite of the fact that he/she purchased scrap metal, which is a recycled waste resources, from July 25, 2013.

As a result, the Defendant evaded taxes by an illegal act of preparing false evidence.

3. On January 27, 2014, the Defendant was entitled to the deduction of input tax amount of KRW 39,434,562 by preparing a receipt as if he purchased scrap metal equivalent to KRW 727,35,340 from 97, such as E, in spite of the fact that he/she purchased scrap metal, which is a recycled waste resources, from 97 persons, from 97 persons, such as E, in spite of the fact that he/she purchased scrap metal, from 97 persons, including E, in the form of an attached crime list (3) and reporting the purchase of scrap metal equivalent to KRW 39,434,562.

As a result, the Defendant evaded taxes by an illegal act of preparing false evidence.

4. The Defendant is evading tax, on June 25, 2014.