Defendant shall be punished by a fine of KRW 2,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The facts of the premise are as follows: (a) the Defendant: (b) without any idea to actually engage in the business of collecting and selling non-ferrouss; (c) established and registered the so-called so-called “large Carbon Business” under the name of the Defendant; and (d) upon issuing a tax invoice in the name of “D” when the salesroom supplies a large amount of waste to the sales outlet; and (e) accepted a proposal from the sales office to evade the value-added tax and distribute the proceeds by means of closing the business without paying it to the tax authority; (b) from October 2009 to May 20, 2010, the Defendant took charge of operating and managing the said non-ferrouss in the name of the Defendant from around June 20, 201 to around November 20, 2010; and (c) from around December 2, 2010, the Defendant actually took charge of operating and managing the non-ferrouss in the name of the head of the branch, and actually paid the amount to the Defendant in cash account under the name of the above C.

The Defendant and C issued one false sales tax invoice equivalent to KRW 19,111,500 of the supply price, regardless of the fact that the Defendant and C supplied goods or services to H from the wife population E around October 28, 2009, and issued a false tax invoice of KRW 27,709,116,840 in total over 200 times from the time to December 31, 2010, and issued a false tax invoice of KRW 27,709,116,840 in the name of the Defendant from July 20, 2010 to December 20, 2010. The Defendant and C received a large amount of non-refus from the sales of non-refus in the name of the Defendant from the D office located in G from July 2010 to December 2, 2010 and supplied it to the seller, and issued the false sales tax invoice and the value-added tax on the sales price from the above J as the deposit account in the Defendant’s name.