However, for two years from the date this judgment becomes final and conclusive, the above sentence shall be executed.

Defendant

A is a person who actually operates Defendant B from May 2009 to Busan Dong-gu E building 1109, and Defendant B is a corporation established for the purpose of oil wholesale and retail business.

Defendant

A, while operating the said stock company B, trades with an account in the name of the said stock company that was normally issued and received a tax invoice. On the other hand, the transaction price that was not issued and received a tax invoice was expressed with intent to evade taxes by fraud or other unlawful act, such as omitting the sales price, while making a cash transaction.

1. Defendant A

A. The Defendant evaded value-added tax evasion 1) on April 18, 2012, when filing a preliminary return of value-added tax for the first year of 2012 from the Busan District Tax Office located in the Dong-gu Busan District on April 18, 2012, the Defendant omitted the sales amount of KRW 624,736,364 and subsequently avoided value-added tax equivalent to KRW 62,473,636 through the due date for payment. From that time to March 21, 2014, the Defendant evaded the total amount of KRW 350,592,727 won on four occasions, including the list of crimes (1) in the separate sheet of crimes (2) around March 20, 2013, the Defendant omitted the sales amount of KRW 71,981,819,364 from the Busan District Tax Office and omitted the total amount of KRW 1350,147,197 and 2015.37.14

(b) No person to prepare and issue a tax invoice under the Value-Added Tax Act to whom the tax invoice is not to be issued and the person to submit the tax invoice to the Government shall issue it without issuing it or with a false entry;

The defendant around January 2, 2012 at the above corporation B office.