[criminal records] The Defendant was sentenced to a suspended sentence of three years for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Jung-gu District Court on October 28, 2014, and the said judgment became final and conclusive on November 5, 2014, and is currently under suspended sentence.

[2] The Defendant, without registering a business operator, purchased a marine oil illegally distributed on the sea, sold it again, and received sales payment through a borrowed account. The Defendant, without issuing a tax invoice, intended to evade tax by a method of not reporting value added and income tax.

1. From April 28, 2014 to June 30, 2014, the Defendant evaded the value-added tax from January 2014, 2014: (a) sold marine oil equivalent to KRW 543,900,000 in total to the said company 19 times as shown in the annexed crime list (1) in the “E Co., Ltd. (former Trade Name:F Co., Ltd.)” located in Kim Jong-si from April 28, 2014 to June 30, 2014; and (b) did not pay taxes in a manner that did not issue a tax invoice and did not report the value-added tax.

Accordingly, the Defendant, without filing a value-added tax return by fraud or other improper means, evaded the total of 54,390,000 won of value-added tax by the lapse of the payment deadline for the standard of value-added tax and the amount of value-added tax on July 26, 2014 (the last day of 2014).

2. From July 1, 2014 to August 27, 2014, the Defendant evaded value added taxes, from July 1, 2014 to August 27, 2014, sold a total of KRW 1,254,30,00 in total over 42 occasions to the said company, such as the previous list of crimes (2) in attached Form 42 times, and did not pay taxes in the manner that the sales proceeds of the maritime oil containing the value added tax were deposited into the agricultural bank account in the name of G, and did not issue a tax invoice and did not report the value added tax.

In this respect, the Defendant is guilty.