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Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and a fine not exceeding 2.1 billion won.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant: (a) lent the name of the Defendant to E under the name of “D” in the name of “D; (b) lent the name of the Defendant to E on condition that the Defendant would charge KRW 50 won per closed-dong 1kg of waste without data; and (c) conspired with E to operate D by issuing a high-amount tax invoice in the name of “D” even though the Defendant did not actually supply the closing-dong, etc. to his customer; and (d) discontinue the business without paying the imposed tax.
As above, the Defendant, in collusion with E, supplied a large amount of waste movement to F Co., Ltd. (hereinafter “F”), and established D in the name of the Defendant, around July 17, 2012, to evade the value-added tax received from F, etc.
1. From July 17, 2012 to December 31, 2012, the Defendant: (a) in collusion with E, from around July 17, 2012 to around December 31, 2012, the Defendant issued and delivered a tax invoice in the name of the Defendant for a closed Dong worth KRW 10,18,673,240, including KRW 118,67,240, and KRW 118,673,240, and KRW 185,341,040 in the name of the Defendant; and (b) received the sale proceeds and value-added tax from F, etc. in the name of the Defendant, the Defendant could not grasp the flow of the fund by withdrawing it in cash and paying it in cash to the closed sales.
After that, on January 24, 2013, the Defendant reported 10,185,341,040 won and the purchase amount to KRW 24,126,929 and had the Defendant, a representative of D, impose value-added tax on the Defendant, and did not pay the same at all. On January 25, 2013, the Defendant reported 10,185,341,040 won and the purchase amount to KRW 24,126,929.
Accordingly, the Defendant, in collusion with E, evaded 1,016,11,415 won of annual value-added tax in 2012 by fraud or other unlawful act.
2. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);