Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 1.2 billion won.

When the defendant does not pay the above fine.

Criminal facts

The Defendant, in collusion with a person without a name seal affixed to non-data, supplied large amounts of scrap metal, etc. to the selling company, and received value-added tax from the said company without paying it by the due date for payment. On April 17, 2012, the Defendant established D, a one-person carbon company that supplied the purchasing data to the selling company, without the intention to carry on the real business in the Sinsan-si, Changwon-si, Changwon-si, Seoul, without having any intention to carry on the real business.

The "one-person carbon business" shall issue the sales tax invoice to be issued to the actual business partner in the name of the company with a large amount of carbon, and shall report the sales in the name of the company.

The reason why it is necessary is that the sales tax invoice is required by the sales office when supplying the solid goods purchased with without materials, and the sales office can also issue the tax invoice in the name of the sales office, and if it receives the value-added tax from the sales office, it can take a huge amount of profit.

Accordingly, although there is no purchase tax invoice, it is established by the existing companies (explosion companies) that issue only the sales tax invoice.

The term "large coal business entity" is a business entity that has no intent to pay taxes from the beginning and does not need to receive a purchase deduction. Accordingly, the purchase declaration is not made or is little of the purchase amount, the value of 10% value-added tax received from the seller is benefiting in the manner of not paying the value-added tax, and evades taxes by closing its business after short-term activities to avoid tracking of the tax office.

The Defendant, when supplying scrap metal, etc. to the seller, issued a tax invoice under the name of “D”, which is a bombing entity, without issuing a normal tax invoice, and then closes the tax office’s value-added tax without paying the value-added tax imposed on D.