A defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 1,000,000,000.

The defendant does not pay the above fine.

Punishment of the crime

1. In recent scrap metal industries, in order to evade value-added tax, a single carbon company, which is operated in the manner of permanent closure or ex officio closure without paying the full amount of value-added tax imposed, issued sales tax invoices in its name to a consumer enterprise that purchases scrap metal without materials from a studer, etc. for the purpose of evading value-added tax, appeared. Such studane company takes a distribution structure by which the tax authority’s tracking damage is discontinued, without paying the full amount of value-added tax imposed thereon. Such studane company takes the distribution structure by means of receiving transactions data including value-added tax from a consumer enterprise and immediately withdrawing the total amount of the proceeds from transactions, and without paying value-added tax.

Such a large-scale carbon company’s tax evasion by preventing the tax authority from collecting the value-added tax on false tax invoices from the “bab president,” on the ground of the babbbb president without financial capacity, and at the same time allowing the consumer company to receive the value-added tax, thereby distort the order of the tax law by the method of obtaining certain benefits as a fee, which causes losses to the National Treasury.

2. The Defendant is a “F” representative who has a place of business E when criminal facts are sex.

On January 26, 2012, the Defendant submitted a false statement to the effect that the Defendant’s representative supplied KRW 4,323,069,680 to G Co., Ltd. a total amount of KRW 4,323,069,680, inasmuch as the said F supplied scrap metal to G, the Defendant supplied KRW 128,948,717,040 to all seven companies, as shown in the list of crimes committed in the attached Table, to the effect that he/she supplied KRW 128,94,717,040 to the total amount of KRW 2,01.

Accordingly, the defendant does not supply goods or services and does so by the seller according to the Value-Added Tax Act.