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Defendant
A shall be punished by a fine of KRW 35 million, and Defendant B shall be punished by a fine of KRW 10 million.
Defendant
A above.
Reasons
Punishment of the crime
Defendant
B is a corporation established for the purpose of scrap metal, non-ferrous metal, and wholesale and retail business in Busan Ho-gu, and the defendant A is the representative of the corporation B and actually operated the corporation.
1. Defendant A
A. The Defendant, on March 21, 2016, supplied scrap metal equivalent to KRW 5,038,380 to E operated by D at the office B, a corporation, and did not issue a tax invoice even though it supplied the scrap metal equivalent to KRW 5,038,380, and around that time, until December 3, 2016, the Defendant did not issue a tax invoice even though it supplied scrap metal equivalent to KRW 180,884,240, total value of supply as indicated in the separate list of crimes (1).
B. On January 7, 2016, the Defendant, who was not receiving a tax invoice, did not receive a tax invoice in collusion with the supply of scrap metal equivalent to KRW 182,00 from G operated by F at the B office of the Co., Ltd., and did not receive a tax invoice from around that time to December 24, 2016, even though he was supplied with scrap metal equivalent to the total value of KRW 94,220,373, as shown in the separate list of crimes (2) from around that time.
C. On July 25, 2016, the Defendant evaded the transaction by recording transactions with E in mobile data memory devices (USB) other than the office computer or withdrawing cash from the cash card received from E and receiving the scrap metal in order to conceal transaction with E, while filing a value-added tax return for the first period of January 1, 2016 (from January 1, 2016 to June 30, 2016) at the B office of a stock company on July 25, 2016 (the taxable period): (a) and (b) by the same method as in the same manner as in January 25, 2017, the Defendant evaded the transaction by withdrawing cash from the office computer; and (c) using the same method as in the corporate tax on March 31, 2017; and (d) thereby evading the transaction.
2. The Defendant B, a representative of the Defendant, is the same as the preceding paragraph at the time and place of the preceding paragraph.