A defendant shall be punished by imprisonment with prison labor for not less than eight months and by a fine not exceeding ten million won.

When the defendant does not pay the above fine.

Punishment of the crime

From May 11, 2004, the Defendant is a person operating C Co., Ltd. for the purpose of selling steel products on the Gangseo-gu Seoul Metropolitan Government B and the second floor from May 2004.

1. The Defendant committed the following crimes by omitting or underreporting the sales amount received from C to a borrowed account among sales amount sold by steel bars, etc., with intent to evade value tax and corporate tax.

On January 26, 2012, the Defendant filed a final return on the value-added tax for the second term of February 201 at the Gangseo Tax Office located in Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul, on January 26, 201, and filed a false report on the sales amount of KRW 810,556,782, which the Defendant received as the borrowed account from July 1, 201 to December 31, 201, by omitting the sales amount of KRW 810,56,782, among sales amount in which steel bars, etc. run by the Defendant, the Defendant evaded value-added tax equivalent to KRW 73,686,980.

In addition, the Defendant evaded the value-added tax equivalent to KRW 136,55,693 by omitting the sales of KRW 1,502,112,623 by fraud or other improper means from that time to July 25, 2013, as shown in the attached list of crimes (1) (2), and evades the corporate tax equivalent to KRW 1,928,493,679 by omitting sales from April 2, 2012 to March 31, 2014.

2. No person who is obligated to prepare and deliver tax invoices pursuant to the provisions of the Value-Added Tax Act on the issue of tax invoices shall deliver or deliver them by entering false matters therein;

The Defendant, at around January 20, 2012, sold goods, such as steel, to D, at the office of C Co., Ltd. around January 20, 2012, did not receive the amount equivalent to KRW 5,600,00 and did not deliver tax invoices therefor, and thereafter, provided goods or services equivalent to KRW 662,165,841 ( KRW 458,102,841, KRW 204,00 in 204,00 in total, from that time until June 26, 2013, including attached Table 90 (66, 2012, 203, 2013).