A Imprisonment of 10 months, Defendant B shall be punished by imprisonment of 1 year and 6 months, and fine of 720,000,000 won, respectively.

Defendant

B.

Defendant

B From April 15, 2010 to October 21, 2010, a person operating an ISH in Gyeyang-gu, Incheon. Defendant A is a person registered as a representative of the IS and works as an employee. J is a person who takes charge of supplying oil to the IS while engaging in an activity as a "drawer" as an oil seller.

1. No defendant B shall be supplied with the goods or services under the provisions of the Value-Added Tax Act, and submitted to the Government by entering the list of total tax invoices by customer in falsity;

Nevertheless, the Defendant received oil from the J which is unknown sources, and received the purchase tax invoice prepared falsely without supplying the goods or services under the Value-Added Tax Act from the so-called “data,” and intended to submit the list of total tax invoices to the government by entering the false list of total tax invoices.

On July 25, 2010, the Defendant reported a value-added tax return for the first period of 2010 on the North Incheon District Tax Office, and prepared and submitted a list of total tax invoices stating false statements as to the aggregate value of oil equivalent to KRW 443,763,638, and KRW 906,81,820 from the total value of supply from (i) K from April 1, 2010 to June 30, when there was no fact that the Defendant received goods or services under the Value-Added Tax Act from (i) K, (ii) K, (iii) L, and (iv)M.

B. On November 9, 2010, the Defendant reported the value-added tax on the North Incheon District Tax Office on two years 2010, and in fact, did not receive any goods or services under the Value-Added Tax Act from K, the Defendant entered a list of individual suppliers’ tax invoices by seller, stating that he/she received any oil equivalent to KRW 2,030,99,981, total sum of the supply values from K from July 1, 2010 to October 15, 2010.