2. Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive;

3.

The Defendant is a business operator who actually operated the Oil Wholesale Co., Ltd. (State) E in Chungcheongnam-gun, Chungcheongnam-do.

1. The Defendant violating his duty to issue a tax invoice at the place of business (ju from October 2010 to December 2010)

(a) The G gas station (business registration number): H) in the name of the Defendant’s wife supplied gasoline of 340,000 liters, light oil of 440,000 liters, light oil of 56,000 liters, and oil of 56,000 liters without issuing a tax invoice;

(b) A tax invoice is not issued despite the supply of 336,00,000 litress via J petroleum (K) in the Defendant’s name:

(c) A business party whose trade name, etc. is unknown has not supplied gasoline 84,000 liter, light oil 123,000 liter, and oil 56,000 liter, but has not issued a tax invoice.

Therefore, even though the Defendant should prepare and issue the tax invoice in accordance with the Value-Added Tax Act, he did not issue the tax invoice even though he supplied oil equivalent to 1380,000 1.3 billion won in total supplied amount.

2. The Defendant evaded corporate tax due to omission in filing a return of corporate tax base on March 31, 201, by failing to include the amount of KRW 919,424,00 (including value-added tax) in the corporate income amount, which is a part of the omitted sales return due to failure to issue the tax invoice as described in the preceding paragraph, as the corporate tax base return on March 31, 201.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of each Act or subordinate statute including a written accusation and each investigation report;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices, the selection of imprisonment with labor), the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act (the occupation of evading corporate tax and the selection of imprisonment with labor);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Probation and community service order under Article 62-2 of the Criminal Act, and probation;