The Defendant is a person who operated the “C gas station” located in Busan Southern-gu B from December 15, 2013 to April 24, 2014.

No tax invoice shall be issued in collusion with a person liable to receive a tax invoice under the Value-Added Tax Act and a person liable to submit a list of total tax invoices by customer to the Government, or issued a tax invoice with false entries.

Nevertheless, the Defendant, in collusion with a non-material merchant in name, purchased via cash the supply price of KRW 41,818,182 on January 22, 2014 without a tax invoice issued at the above gas station, and purchased via cash the supply price of KRW 41,818,182 on January 22, 2014, as shown in the list of offenses

4. Until 24. up to 24. A total of 64 occasions, a total of 3,371,363,641 won was purchased without being issued a tax invoice by the same method.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Application of Acts and subordinate statutes to a written accusation (including attachment);

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Of concurrent crimes, the reasons for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act are against the defendant's confession of criminal facts, and the fact that there is no specific penalty power is an element for sentencing favorable to the defendant.

However, in full view of all the motive and circumstances leading to the instant crime, and the circumstances after the instant crime, including the Defendant’s purchase and sale of oil without material and the short-term discontinuance of business, thereby seriously impeding the fair tax collection order, and the Defendant’s failure to pay the tax amount, etc., the sentence of sentence on the Defendant is inevitable.

It is so decided as per Disposition for the above reasons.