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Defendant shall be punished by imprisonment for a term of five years and a fine of two thousand won,200,000 won.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant is the actual operator of G in Busan-gu. G in F.
Around December 26, 2012, the Defendant established a false purchase tax invoice under the name of the Ma and K with regard to scrap metal purchased as non-data with I, and subsequently closed the Matan to receive a false purchase tax invoice under the name of the Matan, which is the Matan, and then, the Matan to evade value-added tax by reporting the false purchase tax invoice received under the name of the Matan to the competent tax office and receiving the purchase deduction, and the Defendant was willing to purchase and supply scrap metal from the Matan to the Matan. The Defendant conspireded to perform the role of withdrawing the goods price in cash in order to avoid value-added tax by reporting the false purchase tax invoice received under the name of the Matan.
1. Violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice);
(a) No person who has received a false tax invoice in January 2012 shall receive a false tax invoice without being supplied with goods or services as prescribed by the Value-Added Tax Act;
Nevertheless, on February 29, 2012, the Defendant, in collusion with I for profit, received 646,170,435 won in the above G office as if he received false purchase tax invoices from J and K from June 30, 2012, even though he did not receive 646,170,435 won, and received six false purchase tax invoices from J and K from Jun. 30, 2012, as shown in the crime list (1).
On February 29, 2012, the person who is supplied with goods or suppliers of the public funds at the place of the crime as of the date of the crime No. 146,170,435 on February 31, 2012, " " " 1,423,723,650 scrap metal, etc. on April 30, 2012, " 495,07,000 scrap metal, etc. on May 25, 2012, " 95,070,650 scrap metal on May 30, 2012, " 114,150,50,000 scrap metal located in Busan High-gu, Busan High-ro JJ on March 31, 2012: