Defendant

A When purchasing oil for ship use as a person who has overall control over the affairs of the company from April 201 to (State) in the course of operating the company B, the Defendant shall be issued a tax invoice under the Value-Added Tax Act.

Nevertheless, on May 15, 201, the Defendant purchased oil for the ship from the person who was not in the name of the injured in the name of the ship at the sea located within five parts of the Busan Port, Busan Port, and did not receive a tax invoice in collusion with the above person who was not in the name of the injured in the name of the ship. From that time to December 30, 201, the Defendant purchased oil for the ship of 2,921,796,000 won from the person who was not in the name of the injured in the name of the ship at the same place at least 180 times until December 30, 201, and did not receive a

B. Defendant B, the representative director of the Defendant, committed the above violation in relation to the Defendant’s business at the above date, time, and place.

2. In order to recognize the facts charged in this case, it is recognized that the Defendant, who is the “person to be issued the tax invoice”, conspired with the oil sales for the ship, which is the “person to submit the list of total tax invoices to the government,” and did not receive the tax invoice. In order to do so, it should be recognized that the names and those who sold oil for the ship, are those who have the obligation to issue the tax invoice under the Value-Added Tax Act, and then the purchaser is obliged to obtain the tax invoice under the Value-Added Tax Act.

In addition, the person liable to issue the tax invoice under the Value-Added Tax Act is the businessman registered as the taxpayer.

However, all the evidence submitted by the prosecution are considered to be collected.