Defendant

A Imprisonment with prison labor of one year and three months, and Defendant B shall be punished by imprisonment with prison labor of eight months.

, however, from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Defendant A

A. The Defendant violating the Punishment of Tax Evaders Act is a person who operated the scrap metal wholesale and retail business with the trade name E in Busan Dong-gu from May 3, 2016 to October 31, 2016.

In collusion with non-issuance of tax invoice, the above Defendant: (a) delivered scrap metal to F Co., Ltd.; (b) delivered scrap metal to F; and (c) had the intent to evade the value tax paid by the said company without paying the due date; and (c) on May 3, 2016, the Defendant registered “E, a one-time carbon business entity that supplies data for purchase to the selling company, in the name of B, without the intention to engage in the actual business in Busan Dong-gu, Busan.

One-person "one-person" is an enterprise whose name is unknown and whose name the account statement of tax to be issued to the actual customer is delivered in the name of the company with excessive coal, but there is no intention to pay taxes from the beginning. Therefore, the purchase report is not made or the purchase report is not made, the value-added tax paid by the seller is not paid, and the tax is evaded by the way of closing its business within a short period after the short-term activity of the tax office in order to avoid the tracking of the tax office.

No person shall issue a tax invoice without supplying or receiving any goods or service.

On May 31, 2016, the above Defendant issued and delivered a tax invoice of KRW 72,115,920 to F Co., Ltd., Ltd., with the content that the amount equivalent to KRW 72,15,920 was supplied. By September 12, 2016, the Defendant, as shown in attached Form List of Crimes (1), provided five copies (the supply price of KRW 596,036,780) without the supply of goods or services to F Co., Ltd.

However, the above scrap metal, not “E”, was supplied to F, and “E” was intended to deliver a false tax invoice and to evade value added taxes.