A defendant shall be punished by imprisonment for three years and a fine for 4.2 billion won.

1. When the defendant does not pay the above fine.

Punishment of the crime

The defendant was engaged in wholesale and retail business of non-metallic metals with the trade name of Gyeongsan City.

No person shall evade taxes by fraudulent or other unlawful means, such as income, profit, act, fabrication or concealment of transactions, etc.

The Defendant, without the intention to pay value-added tax from the beginning, established the “C” under his own name without the intention to pay the value-added tax, and used data transaction practices in the water industry, used them in order to avoid the value-added tax imposed in the name of “C” by unlawful means, such as buying large volume of non-ferrous metals, such as waste metal, from the secondhand goods, which are directly registered business operators, and delivering them to the sales office, such as “C” as if the “C” supplied non-ferrouss to the customer, and then withdrawing the amount of the non-ferrouss and the value-added tax, immediately upon deposit with the account in the Defendant’s name, and concealing the purchase transaction, and then closing the “C”.

The Defendant, from the early July 2010 to the end of December 2010 of the same year, purchased non-ferrouss from the secondhand goods that were registered business operators, supplied them to transaction partners, such as “stock on the stock of a stock company,” etc., and issued a tax invoice in the name of “C” and received the amount equivalent to the value of supply and the amount equivalent to the value of value-added tax from the transaction partners.

On January 25, 2011, when the Defendant reported the establishment of value-added tax for the second period of 2010 at the Gyeongsan City Museum, the Defendant reported the sales amount of KRW 41,361,863,671, and the purchase amount of KRW 153,460,00, and did not pay value-added tax amount of KRW 4,117,11,137 on January 25, 201.

Accordingly, the Defendant evaded value-added tax 4,117,11,137 for the second term of 2010 by fraud or other unlawful means.

Summary of Evidence

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