Defendant

A shall be punished by imprisonment with prison labor for three years and by a fine of 1.5 billion won.

Defendant

A corporation shall be punished by a fine of KRW 500 million.

Punishment of the crime

[criminal record] On October 2, 2015, Defendant A was sentenced to a suspended sentence of one year of imprisonment for fraud at the Incheon District Court, and the judgment became final and conclusive on October 13, 2015.

[Criminal facts]

1. Defendant A is a person who collects and sells solid buildings, etc. under the trade name, “B (F)” in Seo-gu Incheon, Seo-gu, Incheon.

The Defendant operated a signboard company G, etc.

In collusion with H, if the Defendant supplied non-data-free Dong to H, H had the Defendant receive tax account statements under the name of I, J, etc., which is a large coal-free business.

(a) No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes shall evade taxes by fraudulent or other unlawful means;

Although the Defendant paid KRW 1,60 g (1,860 g) on October 31, 201, the value-added tax imposed by selling KRW 1,65,40 g (16,54,00), the Defendant paid KRW 1,65,400 (1,655,40) after the lapse of the time limit for filing and paying the value-added tax on January 25, 2012, including the Defendant’s evasion of value-added tax equivalent to KRW 1,65,40 (1,66,434), including the value-added tax on January 1, 2012 through 20 (205), after the lapse of the said time limit for filing and paying the value-added tax on KRW 1,65,40 (1,63,250) on January 5, 2012, the Defendant paid the value-added tax on KRW 271,625,205 (200).

Accordingly, the Defendant evaded the total of KRW 1,130,583,556 of the annual value added tax in 2012.

(b) No person who is obliged to prepare and issue tax invoices pursuant to the Punishment of Tax Evaders Act shall issue them with tax invoices;