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Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 900 million.
When the defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant was a person who, from December 8, 2011 to December 31, 2012, engaged in the wholesale and retail business of scrap metal and non-ferrous metals with the trade name “D” in Daegu-gu Seoul Metropolitan Government C.
No person shall evade taxes by fraud or other unlawful acts, such as the manipulation or concealment of income, profit, act, transaction, etc.
Nevertheless, when the Defendant purchases waste glass, etc. from the non-metallics that trade non-metallic metals, such as waste glass, by means of voice in order to evade various taxes, such as value-added tax, he/she shall pay the purchase price in cash in order to conceal transaction details, such as quantity, value, etc. at the request of the relevant non-metallics. The Defendant purchased waste glass at a price lower than normal prices on the premise that he/she would not pay value-added tax from the beginning, and then issued a tax invoice at a normal price when he/she purchases waste glass at a price lower than normal prices on the premise that he/she would not pay value-added tax. Ultimately, he/she could not report the total sales amount at the time of the declaration of value-added tax, but, if a value-added tax is imposed on the Defendant based on the total sales amount, he/she would evade value-added tax by closing the above "D".
1. On July 25, 2012, the Defendant evaded value-added tax of KRW 19,638,300 (violation of the Punishment of Tax Evaders Act) in the year 2012, when filing a return of the first value-added tax on the said “D” with the Namgu Tax Office located in the Nam-gu Daegu-gu Daegu-dong around July 25, 2012, the Defendant purchased large volume of waste glass, etc. from the imprisonies during the first half of January 2012 to the Haman on June 2012, 2012, and purchased a large volume of waste glass, etc. from the imprisonies, and without any documentary evidence.