A defendant shall be punished by imprisonment for three years and a fine for 4.2 billion won.

1. When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, in collusion with the “C head” and “D head,” a single-scalker, in which the Defendant: (a) supplied a large amount of waste movement, etc. to the seller; and (b) received value-added tax from the said company without paying it by the due date for payment; and (c) established the FF, a single-scalker, a single-scalker, to supply the sales company with the purchase data, without any idea to engage in the real business in Ansan-gu E on December 27, 201.

The "one-person carbon business" shall issue the sales tax invoice to be issued to the actual business partner in the name of the company with a large amount of carbon, and shall report the sales in the name of the company.

The reason why it is necessary is that the sales tax invoice is required by the sales office when supplying the solid goods purchased with without materials, and the sales office can also issue the tax invoice in the name of the sales office, and if it receives the value-added tax from the sales office, it can take a huge amount of profit.

Accordingly, although there is no purchase tax invoice, it is established by the existing companies (explosion companies) that issue only the sales tax invoice.

Therefore, the “large-scale coal business” does not need to receive a tax deduction from the beginning because it does not have any intent to pay taxes from the beginning. Accordingly, the purchase declaration is not made or the amount reported is little, the value-added tax of 10% received from the seller takes profits in the manner of not paying the value-added tax, and the tax evasion is a business that evades the tax through the short-term activity to avoid the tracking of

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes shall evade taxes by fraudulent or illegal means;

The defendant does not issue a normal tax invoice when the above "C head" and "D head" supply the goods to the sales office, but is a wide-scale coal company.