However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

From August 21, 2008 to May 20, 2014, the Defendant was engaged in petroleum selling business under the trade name of “stock company D gas stations” in the Chungcheong-gun C.

1. No tax evasion or tax refund or deduction shall be made by farmers, persons engaged in forestry, and fishermen to use petroleum products for agriculture, forestry, or fisheries for any other purposes;

Nevertheless, the Defendant: (a) at the above gas station from March 29, 2013 to April 26, 2013, the Defendant: (b) instead of selling the transit to a farmer for agricultural use; (c) did not sell the transit to the “F gas station” located in Heung-gu, Young-gu; (d) did not sell 380,000 liters for the transit to the farmer; (c) applied for the refund of the abated or exempted tax amount on April 30, 2013; and (d) received the total of KRW 21,150,000,000, including traffic tax, education tax, driving tax, etc. for 340,000 liters on May 29, 2013; and (e) received a total of KRW 179,775,000,000 for the total of taxes imposed on the 380,000 liter and driving tax, respectively, and received a refund to the farmer.

As a result, the Defendant used and sold petroleum products to be used in agriculture, forestry or fishery for other purposes by farmers, persons engaged in forestry and fishermen, and received tax refunds.

2. No person liable to prepare and issue a tax invoice pursuant to the Value-Added Tax Act for violating the obligation to issue the tax invoice shall issue it;

Nevertheless, on March 29, 2013, the Defendant supplied transit equivalent to KRW 28,704,60 to “F gas station” as stated in paragraph (1) at the aforementioned D gas station, and did not prepare and issue a tax invoice from that time until April 26, 2013, and did not supply transit equivalent to KRW 545,387,40 in total 19 times as indicated in the attached list of crimes.

Summary of Evidence

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