Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 700 million.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant, together with C, was a person who operated the wholesale and retail of scrap metal in Daejeon Dong-gu, Daejeon as a main business.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

After establishing a processing company E which issues only a tax invoice in collusion with a closed-dong wholesale sales store with which personal information is unknown, the Defendant and C received the amount equivalent to the value of supply and value-added tax from the company that has received a tax invoice from E to the account of actual closed-dong, etc. in order to pretend the actual transaction, and made it impossible to grasp the flow of funds by receiving the amount equivalent to the value of supply and value-added tax from the company that has received the tax invoice from E to the account of actual transactions, and making it impossible to grasp the flow of funds by actually paying in cash to the sales market of high-speed railroads, and then closed the business within a short period, and received the corresponding price by aiding and abetting the act of evading value-added tax by failing to pay a large amount of value-added tax to E.

1. Around July 25, 2011, the Defendant did not supply goods or services at the above E office upon filing a final return of value-added tax on February 25, 2011 at the above E office, but entered the total sum of KRW 4,490,856,570 in the case of supply of waste Dongs, etc. equivalent to KRW 4,941,392,460, as shown in the attached Table of Crimes List (1) as if he/she supplied six companies, such as non-Sti, etc., such as (ju) and submitted a false list of accounts by customer, as if he/she supplied waste Dongs equivalent to KRW 4,941,392,460, in the Daejeon Tax Office.

2. The Defendant, around January 2, 2012, issued a tax invoice as if he/she supplied KRW 49,323,00 in the above E office with no fact that he/she supplied the close-dong, such as upper-line, to the non-Ssti, and as shown in the attached list of crimes (2) from that time until January 14, 2012.