beta
Text
Defendant
A shall be punished by imprisonment with prison labor for two years and by fine for 1,500,000 won.
Defendant
B shall be punished by a fine of KRW 2,000,000.
Reasons
Punishment of the crime
Defendant
A is a person who runs the “G” located in the Ulsan-gun, Ulsan-gun, and Defendant B is a representative who lends the name of the above G to the above A.
1. Defendant A
(a) No person shall make a business registration using another person's name for the purpose of evading his business registration tax or evading any compulsory execution;
The Defendant had registered his business under his own name and had been engaged in his business, and could no longer have registered his name under his name due to the relationship that was in bad credit standing on the wind. After purchasing the scrap metal with non-data, the Defendant intended to issue the tax invoice to the seller, with the knowledge that the person who issued the tax invoice should pay the value-added tax entirely, and with the awareness that the person who issued the tax invoice should pay the value-added tax, the Defendant borrowed the name of another person to avoid the tracking of the tax authority, and had the Defendant issue the tax invoice.
On March 2, 2011, the Defendant had B make business registration with the trade name of G at the above G office, and had B run the wholesale and retail business of scrap iron and non-ferrous iron in the name of the above G until March 21, 2012.
Accordingly, the Defendant made a business registration using B’s name for the purpose of evading tax evasion or compulsory execution.
(b) A person who is obligated to obtain a tax invoice pursuant to the Value-Added Tax Act shall not be issued unless he/she has conspired to do so;
Although the Defendant purchased KRW 8,730 km 22,698,00 on two occasions from an infinite merchant at an infinite place on March 3, 2011, the Defendant purchased scrap metal equivalent to KRW 10,989,825,420 in total over 502 times from around that time to March 8, 201, as shown in the attached Table, including the list of “a list of non-written tax invoices (purchase of non-written tax invoices)”, the Defendant purchased scrap metal equivalent to KRW 10,989,825,420.