A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

On May 7, 2013, the Defendant was sentenced to a suspended sentence of 2 years for the violation of the Punishment of Tax Evaders Act at the Busan District Court on October 15, 2013.

The defendant is a substantial representative of the (State)C located in Yangyang-si, Chungcheongnam-si.

1. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services received falsely;

Nevertheless, on May 11, 2011, the Defendant issued a false tax invoice stating the supply value of KRW 22,746,000, as if he had not been supplied with scrap metal from D, and issued a false tax invoice stating the total supply value of KRW 1,58,945,90 in total 21 times from around that time until October 29, 201, as shown in the attached list of crimes, as shown in the attached list of crimes.

2. No person who evades value-added tax and corporate tax shall evade taxes by fraud or other unlawful means, such as false evidence, fabrication or concealment of income, profit, transaction, etc.;

The Defendant used the practices of trading intangible materials in the water industry for the purpose of evading value-added tax and corporate tax by unlawful means, such as purchasing without materials from the name-free height, etc., and delivering them to each seller, but issuing a false tax invoice as if he purchased from D, such as the above paragraph (1).

On May 11, 2011, the Defendant evaded value-added tax (value-added tax evasion) from May 11, 201 to June 24, 201, issued a false tax invoice as if he purchased from D, even though the sum of supply values of scrap metal purchased as non-data from the secondhand goods in his name from May 11, 201, was KRW 300,676,940.

On July 25, 2011, the Defendant was on the Busan Geum-gu District Tax Office located in the Geum-gu, Busan.