The defendant shall be punished by imprisonment for a year and six months, and a fine of 900,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

On December 23, 2010, the Defendant made business registration to engage in the collection and wholesale business of scrap metal in the name of "D" in Jung-gu, Jung-si, the Defendant, in collusion with the large-scale wholesale slaber in name, such as name-free E, which is the large-scale wholesaleer in the Ansan-si, and intended to evade taxes by closing D.

From December 23, 2010 to September 5, 2011, the Defendant issued a tax invoice as if he supplied F (one-name signboard company) and G normally with scrap metal in the former week, and filed a return on the tax base and amount of value-added tax. However, on July 24, 2011, the Defendant did not receive the input tax deduction due to a plan not to pay value-added tax from the beginning, and did not receive the input tax return. The Defendant avoided the cash flow by immediately withdrawing the supplied scrap metal from cash to the account in the name of D. After the tax investigation was conducted. On September 2011, 201, the Defendant suspended the business of a fixed place of business in order to avoid tracking of the tax office, and continuously issued the sales tax invoice in the name of D even after suspending the place of business.

As such, the Defendant issued sales tax invoices of KRW 8,259,313,190 for total amount of KRW 8,259,313,190 for the trade name of D, and had passed the due date for the return and payment of value-added tax without paying KRW 825,931,319 for value-added tax.

Accordingly, the Defendant, in collusion with E, etc., evaded KRW 825,931,319 of the value-added tax for the second half of 2011 by fraud or other unlawful means.

Summary of Evidence

1. Partial statement of the defendant;

1. Each testimony by a witness H, I, and J;

1. The suspect interrogation protocol against the defendant.