A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 1.75 billion won.

The defendant does not pay the above fine.

Punishment of the crime

[Structure of Issuing and Receiving False Tax Invoice]

1. In the non-ferrous collection business entity and the non-ferrous sales business entity, there are business entities that first collect and sell non-ferrouss for the first time (hereinafter “non-ferrous collection business entity”) and sales business entities that actually consume non-ferrouss such as electric wires manufacturers, etc. (hereinafter “non-ferrous sales business entity”).

In order to purchase non-ferrouss at low cost or for various reasons, there are cases where a part of a non-stock dealer does not receive a purchase tax invoice from a non-stock collector and pays only the supply value that is not included in the value added to the non-stock collector.

2. The sales business entity that did not receive a tax invoice from the business entity that received a tax invoice and obtain a tax invoice from the business entity that did not receive a purchase tax invoice from the business entity that received the purchase tax invoice must pay a value-added tax amount on the non-stock purchased (hereinafter “purchase tax amount”) as it is, without entirely being deducted from the purchase tax amount.

In such cases, the said non-ferrous dealer is issued a false tax invoice as if he/she purchased the non-ferrous from a third party, other than the so-called large-scale coal collection business entity, even though he/she actually purchased the non-ferrous in order to evade the amount of purchase tax out of the sales amount that will have arisen from the above circumstances, and the purchase tax amount shall be deducted based thereon.

3. As above, a company that issued tax invoices to the above non-stock dealer without collecting and selling scrap metal, such as its business type, etc., is liable to pay the total amount of sales on the sales invoice by issuing tax invoices to the non-stock dealer, and accordingly, is liable to pay the total amount of sales on the sales invoice.

A gas trainr shall generally be an entity.