[criminal power] On July 4, 2012, the Defendant was sentenced to three years of imprisonment and a fine of 41 billion won at the Seoul Central District Court on January 24, 2013 due to a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice). On July 3, 2015, the judgment became final and conclusive on July 21, 2015 after having been sentenced to imprisonment of 1 year and six months and a fine of 12 billion won at the Seoul High Court for the same crime. On August 17, 2017, the judgment became final and conclusive on January 25, 2018.

【Criminal Facts】

The Defendant, from January 10, 201 to August 12, 2011, operated Cjuri Station B in the Chungcheongnambuk-gun.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit.

The Defendant purchased so-called “unclaimed oil” without a tax invoice issued by the seller at the time of oil purchase and sold it to the consumers at the C Oil station with the intention of not paying taxes with the knowledge that there was no tax invoice at the time of filing a return of value-added tax, with the view of not paying taxes. Notwithstanding the fact that he purchased oil from the KCAD and the KCAB, the Defendant received three tax invoices stating that the amount of oil equivalent to KRW 114,672,728 of the supply price on January 31, 201, and the supply price on February 28, 2011 was 463,70,70,910 of the supply price, and KRW 735,269,091 of the supply price on March 31, 201, and received three tax invoices stating that the amount of oil equivalent to KRW 732,418,182, 281, 2081, 207.

As a result, the Defendant received six copies of false tax invoices of KRW 3,265,185,456 without being supplied with goods for profit.

Summary of Evidence

1. Defendant's legal statement;

1.F.