조세범처벌법위반
1. The defendant A shall be punished by imprisonment with prison labor for ten months.
However, the execution of the above punishment for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
1. Defendant A
A. The Defendant who did not receive the tax invoice related to the “D gas station” is a person who actually operates the “D gas station” in the “D gas station in the “D gas station” from December 15, 2017 to June 15, 2018, along with E, and is obliged to receive the tax invoice in accordance with the Value-Added Tax Act.
On January 31, 2018, the Defendant conspired with E to be provided with oil equivalent to KRW 260,901,328 from the supplier of unwritten oil in return for failure to obtain a tax invoice in collusion with E, and did not receive a tax invoice from May 31, 2018, even though the Defendant conspired to be provided with the supplier of unwritten oil in return for supply of oil equivalent to KRW 1,87,163,58 from the supplier of unwritten oil in return for failure to obtain a tax invoice.
B. The Defendant engaged in a business using another’s name, business registration, and business registration using another’s name, in collusion with E, was engaged in business registration using the name of C in the “D station” located in the “Driju City” from December 15, 2017 to June 15, 2018, for the purpose of evading tax evasion or evading compulsory execution, or carrying on business using the name of C.
2. Defendant B
A. The non-payment of the tax invoice related to the “D gas station” is a person who actually operates the “D gas station” located in the “D gas station” from June 15, 2018 to September 30, 2018, and is obligated to obtain a tax invoice pursuant to the Value-Added Tax Act, and the Defendant is an employee at the “D gas station.”
around June 30, 2018, the Defendant conspired with E to be provided with oil equivalent to KRW 325,829,968 from the supplier of non-material oil in name in collusion with E, and did not receive a tax invoice from the supplier of non-material in name until September 30, 2018. In addition, from the supplier of non-material in name until September 30, 2018, the sum of supply values is KRW 1,089,206,363.