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A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 1.4 billion won.
1. When the defendant does not pay the above fine.
Reasons
Punishment of the crime
1. On February 7, 201, the Defendant, in collusion with E, etc., who is a broererer for non-data-free materials, intended to evade the amount of value-added tax received from the said company by delivering large waste dongs, etc. to F (hereinafter “F”), and by closing the business without paying it by the due date. On February 7, 2011, the Defendant established “H, which is a one-person carbon company that supplies the sales company with the purchased data, without any idea to engage in the business.”
The "one-person carbon company" shall issue the sales tax invoice to be issued to the actual customer in the name of the company with a large amount of carbon and shall report the sales in the name of the company.
The reason why it is necessary for a gas supplier to supply the goods purchased as free materials is that the seller requires a sales tax invoice, and if it is issued a tax invoice under the name of the gas supplier, it can receive the value-added tax from the seller, and if it is not paid, it can take enormous profits equivalent to the same amount.
A gas supplier does not intend to pay taxes from the beginning, so it is not necessary to receive a purchase deduction. Accordingly, a purchase return is not made or is almost not reported, a value-added tax of 10% of the supply value received from the seller is benefiting in the manner of not paying the value-added tax, and the taxpayer evades taxes by closing the business after short-term activities in order to avoid tracking of
2. No criminal fact shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with goods or services for profit-making purposes entered in falsity;
Nevertheless, the Defendant filed a final return on value-added tax for the second half year of 201 with the purpose of taking profit-making in a manner that does not pay the value-added tax received from the seller, as prescribed in paragraph (1).