A defendant shall be punished by imprisonment for one year.

Punishment of the crime

[2016 Highest 6873]

1. The Defendant in violation of the Punishment of Tax Evaders Act is the representative of D Co., Ltd. for trade purposes, such as export of used cars.

Although anyone does not evade tax or receive a tax refund or deduction by fraudulent or other unlawful means, the defendant is entitled to receive a refund of value-added tax by obtaining a deduction of the purchase price for waste resources equivalent to the amount equivalent to 9/109 of the purchase price when he/she purchases and exports used cars from an individual who is not eligible to issue a tax invoice. In fact, even though he/she purchases used cars through a dynasingur, she transferred the name of the non-business entity in the name of the non-business entity before the date of cancellation of the export registration of the original register of registration of automobiles to be purchased, and then submitted a false letter of the column for the supply of the return of deduction of the purchase price for waste resources to the competent tax office as if he/she purchased and exported them from an individual who is a non-business entity, to receive a refund of value-added tax.

The Defendant operated D Co., Ltd. established within the Yeonsu-gu Incheon Metropolitan City E2 complex. On October 25, 201, at the tax office located in the Nam-dong, Incheon Metropolitan City-dong 1447-1, the Defendant received refund of KRW 10,676,147 from that time by means of preparing a tax credit return using false nominal holders, such as purchasing at KRW 5,300,000 directly from F (the false nominal owner) who is a non-business entity and falsely stating the column for the supply of the tax credit for the purchase of waste resources as if exported, by means of making a tax credit return on the purchase tax amount return using false nominal holders, from around November 8, 201 to January 26, 2015, the Defendant received a refund of the value-added tax of KRW 10,676,147, an additional tax amount of KRW 136,696,396,969,969, etc. in the following unlawful manner, as shown in the attached crime list from January 26,