Defendant shall be punished by imprisonment for four years and fine for negligence of 8,300,000 won.

The defendant does not pay the above fine.

Punishment of the crime

[2013Gohap821] On May 23, 2013, the Defendant appealed a fine of KRW 10.152,605,864 in the three-year imprisonment with labor for the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes), the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice), the Forgery of Private Document, and the uttering of the above investigation document at the Suwon High Court on December 27, 2013, and the judgment became final and conclusive on January 4, 2014.

In collusion with others, from October 209 to May 201, 2010, the “F”, which is a one-person carbon company, was established in the above B’s name without the idea of operating the business in E-si from June 2010 to November 201, 2010, was established in order to evade the value-added tax by issuing a tax invoice in the F’s name and not paying the value-added tax received from the seller, when the non-stock sales were supplied a large amount of waste to the seller.

One-person "bomer" is an enterprise established in order to issue in lieu of the sales tax invoice to be issued to the actual customer by a person who is in the form of non-data and/or non-data, which is supplied to the seller.

The reason why the “exploitation enterprise” is necessary is to establish a “exploitation enterprise” that does not pay value-added tax, and to issue a tax invoice in its name when it supplies the goods purchased as non-material without any value-added tax from the seller.

Therefore, without receiving a purchase tax invoice, it is hard to issue only a sales tax invoice, and it is possible to establish a "bomb business entity" as an existing business chain that discontinues its business after imposing a large amount of value-added tax.

the same shall apply.