A defendant shall be punished by imprisonment for a term of one year and three months.

Punishment of the crime

The defendant is a person who runs a scrap metal business with the trade name of E in Gyeongnam Kim-si D.

[Basic Act on the Acceptance of Crimes] In recent scrap metal industries, it is difficult for a designated-name-based business operator to obtain value-added taxes by securing a purchase tax invoice for scrap metal supplied mainly with non-data from a manufacturer, a manufacturer, a scrap metal exporter, etc. (hereinafter a consumer company). As such, in the form of purchasing scrap metal from non-data scrap metal so as to supply it to a superior company without any data, and then issuing a tax invoice for sales to the superior company and then closing the business without paying the full value-added tax paid from the superior company. As such, in the form of purchasing scrap metal from such excessive coal companies to sell it as a consumer company, it is growing that the designated-name-based business operator, who issues a tax invoice, takes part in the transaction between the excessive coal business operator and the consumption business operator, while engaging in the transaction between the excessive coal business operator and the consumption business.

In other words, if a large amount of scrap metal is secured by purchasing a large quantity of scrap metal at a price lower than the market price without requiring a large number of non-data collection companies to submit it to a consumption company through the form of a signboard company, the signboard company shall obtain transaction data from a consumption company in the middle of the bombane and a consumption company and secure transaction data immediately after receiving the payment of scrap metal equivalent to the value-added tax from the consumption company, and the bombane company that received the transfer of value-added tax via the signboard company shall immediately withdraw the total amount of the purchase in cash and pay the value-added tax when the business period expires without paying the value-added tax.

【Criminal Facts】

The defendant is the F (Representative G) exporter of scrap metal.