A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, who operated a wholesale and retail company, such as scrap iron and non-ferrous iron, with the trade name of "C" in Gangseo-gu Busan Metropolitan City, purchased 1,480kg (a price equivalent to KRW 8,917,00) from a seller of scrap metal in the name of the Defendant around March 11, 2019, and did not receive a tax invoice in collusion with the above scrap metal seller and did not issue a tax invoice. From around that time to December 31, 2019, the Defendant did not enter into an agreement with the seller of scrap metal in addition to the total amount of KRW 46,159,935,000, including copper, over 6,358 times from that time until December 31, 2019.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes for accusation and accompanying materials, and for investigation reporting;

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act, the selection of punishment for the crime, and the selection of imprisonment with labor;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The main sentence of Article 62 (1) of the Criminal Act;

1. The instant crime on the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act leads to confusion in tax order, making it difficult for the State’s finances difficult, and the failure to pay taxes to citizens who fulfill their tax obligation in good faith.

However, the defendant is opposed to the defendant's attempt to commit the crime of this case.

The defendant has no record of punishment for the same crime, and the company that the defendant operated was closed.

The punishment as ordered shall be determined by comprehensively taking into account such circumstances and various circumstances as the age, character and conduct, motive of the crime, and circumstances after the crime.