Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding 1.3 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant: (a) as the so-called “non-data-free huber”; (b) established a private company under the name of K and L in the name of the individual company; (c) issued a high-amount tax invoice to the customer; and (d) intended to evade value-added tax by operating the private company’s representative, K and L by closing the business without paying taxes imposed on L; (c) on July 17, 2012, the non-stock-free retail business entity “N” in the name of K was established in the name of K; and (d) around October 11, 2012, established “P” in the name of L.

One-person “bomer” is an enterprise established in place of the sales tax invoice that is to be issued to the actual customer by the closed broman, which supplies non-data to the sales office.

The reason why the “exploitation enterprise” is required is that the entity should obtain value-added tax from the entity and pay the same amount of profit if it does not pay, and the entity requires sales tax invoices to the entity when it supplies the goods purchased by the entity closed from the entity without materials. Therefore, the entity establishes a “exploiting enterprise” that does not pay value-added tax and issues a tax invoice in its name.

Therefore, without receiving a purchase tax invoice, a small amount of value-added tax is imposed by issuing only a sales tax invoice, and a small amount of value-added tax is to be established as a "large-scale business chain," which closes down the business.

Therefore, the term “explosion business” does not require a purchase deduction since there is no intention to pay taxes from the beginning. Accordingly, the amount of the reported purchase is little, and the founder of the “explosion business” takes profits in such a way that he does not pay the value-added tax that he received from the seller, and evades taxes by closing the “explosion business” after the short-term activity in order to avoid