The Defendant, from January 1, 2015 to August 31, 2017, operated the oil selling store under the trade name “D” in Nam-gu, Nam-gu, Seoul, and operated the oil selling store under the trade name “F” from September 1, 2017 to March 22, 2018.

A person may not evade taxes by manufacturing or selling fake petroleum products under the Petroleum and Petroleum Substitute Fuel Business Act. On January 31, 2015, the Defendant: (a) sold a mixture of 40% and 60% oil (such as 40%) via the said D “D” business establishment; (b) sold them to the G, etc., which manufactures and manufactures 32,376 liters of fake transit, and did not pay a total of 14,349,670 won, including education tax of KRW 12,85,040, and education tax of KRW 14,349,670; and (c) evaded taxes equivalent to the same amount of tax by failing to pay a total of 14,349,761 liters over 34 times from that time until October 31, 2017; and (d) subsequently, the Defendant evaded the transportation environment of KRW 49,529,490,91 and 390.

Summary of Evidence

1. Statement by the defendant in court;

1. A written answer to H;

1. A written accusation;

1. Application of Acts and subordinate statutes to sales specifications and trading statements by year;

1. Article 5 of the Punishment of Tax Evaders Act concerning the crime;

1. The reason for sentencing of alternative sentence of imprisonment is that there are favorable circumstances, such as the fact that considerable parts of the instant fake transit appears to have been used for the purpose of cost saving in the vehicle of the Seoul Special Metropolitan City Mayor, which is a transportation company actually operated by the defendant, and the attitude of recognizing and opposing errors.

However, the instant crime was committed in the process of manufacturing and selling fake transit, which makes it difficult for the State to collect national taxes and damages its tax justice, which is significant. The Defendant’s evaded tax amount exceeding KRW 450 million, but failed to pay it at all, even though it was a large amount of tax evaded by the Defendant, and approximately KRW 30% of the instant fake transit is not used for the vehicle of the G Co., Ltd.