If the defendant does not pay the above fine, 50,000 won shall be paid.

The defendant is the representative of (oil)C engaged in petroleum retail business, and D shall not submit to the Government a list of total tax invoices by customer, and no person liable to submit a list of total tax invoices by customer and seller under the Value-Added Tax Act, without supplying goods or services, by entering false list of total tax invoices by customer under the Value-Added Tax Act.

Nevertheless, the defendant, in collusion with the above D, prepared a list of total amount of false sales revenue in collusion with the above D, and submitted it to the Government, as if there was no fact that he had supplied oil to (main) food containers, etc.

The Defendant, around July 25, 2010, submitted to the Government a false list of the total sum of the sales tax to the Plaintiff, even though the Defendant did not supply the oil equivalent to KRW 79,010,490 to the Plaintiff’s (main) containers.

From the same date to July 25, 2012, even though the Defendant did not supply goods or services over 30 times in total as shown in the attached list of crimes committed, the Defendant submitted a false list of the total amount of annual taxes by customer in the final return on January 2010, the total amount of annual taxes by customer in the final return, the total amount of annual taxes by customer in the final return on February 2010, the total amount of annual taxes by customer in the final return, the total amount of annual taxes by customer in the final return on January 201, 201, the total amount of annual taxes by customer in the final return on February 201, 201, the total amount of annual taxes by customer in the final return on July 1,

As a result, the Defendant conspired with the above D and submitted to the Government a false list of total amount of tax by customer by customer on nine occasions.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's interrogation protocol concerning D;

1. A written accusation;

1. Value-added tax return:

1. A copy of an investigation report (a copy of a tax invoice issued in the name of title C), 39 copies of the tax invoice;

1. Investigation report (report on details of issuance of a false tax invoice) and details of issuance by each company;

1. An investigation report, a false tax invoice;