A defendant shall be punished by imprisonment for a term of three years and a fine of three 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-ferrous metals with the trade name of Gyeongdong-gun D.

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

The Defendant: (a) established “D” in his name without the intention to pay value-added tax from the beginning; and (b) used dataless transaction practices in the water industry; and (c) attempted to evade value-added tax imposed in the name of “D by fraud or other unlawful means, such as closing the business, by purchasing large volume of non-ferrous metal, such as waste glass, from the secondhand goods that were directly registered business operators; and (d) preparing a tax invoice in the name of “D” and delivering the gold to the selling places, such as “E”; and immediately withdrawing the amount of the Gu interest and value-added tax, from the money deposited in the account in the Defendant’s name, immediately after receiving the money deposited in the Defendant’s account, and concealing the purchase transaction.”

From January 201 to June 201 of the same year, the Defendant purchased subscription from the above “D” workplace as non-registered business entity, and delivered it to the transaction parties, such as “E” in the name of “D”, and received the amount of supply value and the amount equivalent to the value of value of value and value-added tax from the transaction parties, while issuing a tax invoice equivalent to the sum of supply value in the name of “D”.

On July 25, 2011, when the Defendant reported the establishment of value-added tax for the first period of January 201 in the Gu Tax Office located in 174 Dong-si Corporation 1, 174, the Defendant reported the sales amount of KRW 35,213,928,332, and the purchase amount of KRW 3,521,392,833 on July 25, 201 and did not pay value-added tax for the sales amount of KRW 3,521,392,833.

In this respect, the defendant has committed fraud or other unlawful means, which means the first term in 2011.