Defendant

A Imprisonment of three years and fine of 6 billion won, Defendant B’s imprisonment of four years and fine of 6 billion won, and Defendant C.

Punishment of the crime

Defendant

B A is a person who operated the H in Daegu-gun-si I, and the defendant A is a representative in the name of the above H, and the defendant C is a staff member in charge of the business of purchasing scrap iron in the above H.

Defendant

B, after establishing a secondhand shop with H’s trade name, purchased (one-time non-data) copper and non-ferrouss, etc. traded throughout the country without a tax invoice, and supplied H’s tax invoices to the high-railroad wholesalers and refiners (hereinafter “sellers”), and received money equivalent to the value-added tax from the seller who becomes entitled to the deduction of value-added tax on the basis of the purchase tax invoice in the H’s name, he intended to evade the value-added tax by concealing the entire amount in cash without paying it to the State and closing the business.

In addition, Defendant A, on behalf of the business owner B, registered as the representative of H, opened an account to be used for tax evasion, and opened the account from the seller to the above account immediately after the amount of the scrap metal including value added tax is deposited into the above account. Defendant C, according to B’s instructions, mainly intended to deliver the amount of the scrap metal in cash to the Busan and the Gyeongnam-do, and to purchase the scrap metal with non-data and to transfer it to the seller.

From January 1, 2011 to June 28, 2011, the Defendants: (a) Defendant C, according to Defendant B’s instruction, delivered the scrap metal to the main body and the main body of the Busan-Seoul-do Seoul-do-nam-do-nam-si, and purchased the scrap metal without being issued a tax invoice, and supplied it to the sales office, such as J; and (b) Defendant B supplied the scrap metal purchased with non-data to the sales office.