A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding 1.2 billion won.

However, for three years from the date the judgment of this case became final and conclusive.

Punishment of the crime

The Defendant, from June 1, 201 to December 31, 2011, was a person who was engaged in the wholesale and retail business of scrap metal and non-ferrous metals with the trade name “D” in Busan Metropolitan City from around December 1, 2011.

The Defendant was aware that the market price of the closed gug is relatively high compared to the general scrap metal at KRW 8,00,000 or KRW 10,000 per kilogramg, and thus, the Defendant traded large amounts of closed gugs and traded cash in order to not pay value-added tax while making transactions in order to prevent the payment of value-added tax, and that the Defendant is hiding the transaction by not paying value-added tax. The Defendant was well aware of the fact that the scrap metal trader is also engaged in non-data transactions in the above manner.

In addition, the Defendant, as seen above, even if a closed-end or scrap metal is traded in a voice, if it becomes a supplier or exporter, etc., a normal tax invoice shall be issued to the relevant company. As such, if it comes to a certain distribution stage, the Defendant purchased the closed-end interest, etc. with non-data without a tax invoice, but if it sells the closed-end interest, etc., it was known that the Defendant, without any tax invoice, prepares an appearance to issue all the tax invoices to enable the seller to obtain the deduction of value-added tax in a normal manner, thereby making it necessary to do so.

In fact, the Defendant directly sells the waste glass, etc. to a refining company, etc. through a certain distribution stage, and in the case of the above “D,” the Defendant, despite the absence of any actual waste interest transaction, paid a certain amount of economic compensation from the actual traders behind the behind, and then, issued three copies of a false sales tax invoice from June 1, 201 to June 30, 201, as if the Defendant sold the waste glass, etc. equivalent to KRW 163,592,200 in total to E and F2 businesses from June 30, 201.