A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated C from May 2012 to July 2013, 2013 for the purpose of wholesale and retailing of scrap iron and non-ferrous iron in Gyeongnam Kim-si B.

1. No person who is obligated to obtain a tax invoice under the Value-Added Tax Act shall be issued a tax invoice in collusion;

The Defendant, around May 15, 2012, did not receive a tax invoice in collusion with the aforementioned D, despite that the Defendant was supplied with scrap metal equivalent to KRW 60,916,818 from E operated by D.

In addition, the Defendant did not issue a tax invoice from June 20, 2012 to June 20, 2012, even though it was supplied with scrap metal equivalent to the total value of KRW 717,854,930 from five transaction parties, including E, over ten times, as indicated in the attached list of crimes (1).

2. No one shall be issued a false tax invoice in collusion with a person who shall be issued tax invoices under the Value-Added Tax Act on receipt of false tax invoices;

The Defendant, around July 31, 2012, issued a tax invoice of KRW 12,00,000 in collusion with the above F, despite that the fact was supplied with scrap metal equivalent to KRW 8,00,000 from G operated by F.

In addition, from that time until December 31, 2012, the Defendant was issued six copies of the tax invoice in which the total value of supply was KRW 48,000,000,000, while the scrap metal equivalent to the total value of KRW 48,000 was supplied.

3. No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue such tax invoice;

On May 2013, the Defendant issued a tax invoice, despite the supply of scrap metal equivalent to KRW 41,449,600 to H in the early 2013.