A Imprisonment with prison labor of one year and six months, and fines of 400,000,000 won, and Defendant B shall be punished by fines of 1,00,000 won.

The Defendants partly revised the facts charged to the extent that it does not impede the Defendants’ exercise of their right of defense.

[Criminal Records] Defendant A was sentenced to six months of imprisonment by the Cheongju District Court on April 25, 2017, and the said judgment became final and conclusive on October 24, 2017.

[2] From June 25, 2015 to January 2016, Defendant A purchased and sold “H oil” in the name of Defendant B; from February 25, 2016 to April 2016, Defendant A provided that “the president of the relevant gas station in the name of Cheongju-si, Cheongju-si; from February 5, 2016 to May 31, 2016, Defendant A provided that “the person who purchased and sold the “H oil” in the name of F from May 31, 2016, he/she provided the “the president of the relevant gas station” to the person who intends to operate the gas station; from around February 25, 2014 to April 2016, he/she provided each of the above services, such as reporting the tax invoice; and that he/she provided each of the above services to Defendant A in exclusive charge of reporting the value of the relevant gas station; and that he/she provided each of the above services to the relevant gas station.”

Accordingly, in order to manage the gas station from around 20 years to at least 20 of the gas stations, the aforementioned material states that in order to impose value added tax on each gas station, the "hyp transaction" refers to a "hyp transaction" in which the gas stations issue false tax invoice as if they supplied oil to each other; I examines the sales of each gas station and determine the subject and amount of the issuance of false tax invoice; J delivers the amount of false tax invoice to K while managing the actual owner of the gas station; and K keeps the electronic official certificate in the name of each gas station, and has been in charge of issuing false tax invoice by accessing the Internet homepage of the National Tax Service to issue false tax invoice.

1. Defendant A. A.