A Imprisonment with prison labor for one year and for six months, respectively.

However, for two years from the date this judgment becomes final and conclusive.

Defendant

On July 11, 2019, A was sentenced to two years of imprisonment with prison labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Suwon District Court, and the judgment was finalized on July 19, 2019, and on July 13, 2020, the sentence was finalized on July 21, 2020.

[200 Highest 146] (Defendant A)

1. No person who is required to obtain a tax invoice under the Punishment of Tax Evaders Act in violation of the Value-Added Tax Act shall be issued a tax invoice in collusion;

From January 31, 2016 to July 31, 2016, the Defendant was provided with the 2,978 liter oil equivalent to the supply price of 2,661,100 won from a person whose name cannot be known in the “D gas station” of the Defendant’s operation located in Ischeon-si. Therefore, even though he/she was issued a tax invoice pursuant to the Value-Added Tax Act, he/she did not receive a tax invoice in collusion with a person whose name is not known and who did not receive a tax invoice after having conspired with another person who was issued a tax invoice pursuant to the Value-Added Tax Act.

2. No person who violates the Punishment of Tax Evaders Acts and subordinate statutes for the purpose of tax evasion shall conduct business registration using another person's name, or conduct business using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, during the period from January 25, 2016 to July 31, 2016, the Defendant operated a gas station as set forth in paragraph (1) of the same Article, and registered the business using the name of the Defendant’s seat, E, and operated the business using the above business registration under the name of E in order to avoid tax.

[200 Highest 1036] (Defendants)

1. Defendant A. A.