Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding two billion won.

When the defendant does not pay the above fine.

Punishment of the crime

[Judgment of the court below] On April 10, 2012, the Defendant conspired with the “G president,” a single-scalker, a single-scalker, established “I,” a single-scalkerer, in the name of the Defendant, without the idea of running a business at H at Sejong-si, and when the “G president,” delivers a large amount of waste Dongs to the seller, he/she was willing to evade value-added tax by issuing tax invoices in the name of “I” and closing the “I” without paying any value-added tax, without paying any value-added tax paid by the seller.

The "one-person carbon business" is an unincorporated business entity that is established in order to issue the sales tax invoice that is to be issued to the actual business entity in lieu of the non-data and high-water and physical hub that supplies the goods to the selling entity.

The reason why the “exploitation enterprise” is necessary is to establish a “exploitation enterprise” that does not pay value-added tax, and to issue a tax invoice in its name when it supplies the goods purchased as non-material without any value-added tax from the seller.

Therefore, the purchase tax invoice is not received, and it is hard to issue only the sales tax invoice, so that a large amount of value-added tax is imposed, and then a business chain is established as a "bomb business."

Therefore, the “exploitation enterprise” does not need to obtain a tax deduction from the beginning because it does not have an intention to pay taxes, and accordingly, the amount of the reported purchase is little, and the founder of the “exploitation enterprise” takes profits in a manner that does not pay the value-added tax that is paid by the seller, and evades taxes by closing the “exploitation enterprise” after short-

【Criminal Facts】

1. Anyone who violates the Act on the Aggravated Punishment, etc. of Specific Crimes shall commit fraudulent and illegal acts;