A Imprisonment with prison labor for eight months and fines for 5,000,000 won, and Defendant B shall be punished by fines for 3,000,000 won, respectively.

The defendants are the defendants.

[criminal history] Defendant B was sentenced to 8 months of imprisonment with prison labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Jung-gu District Court on February 12, 2016, and 2 years of suspended sentence, and the judgment became final and conclusive on June 10, 2016. Defendant A was sentenced to one year of imprisonment with prison labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Jung-gu District Court on February 12, 2016 and the judgment became final and conclusive on June 10, 2016, and on March 25, 2016, the same court was sentenced to 1 year of suspended sentence and 2 years of suspended sentence and the judgment became final and conclusive on July 1, 2016.

[2] Defendant A of the 2016 Highest 8896 [Defendant A] is a person who operates H gas stations in the name of Ma from Macheon-si to Ma on June 2015, and from around December 2015, he/she operates H gas stations in the name of G.

Defendant

A, as such, operated the above gas station, purchased and sold the so-called “data-free oil”, and intended to purchase false tax invoices from “data-free oil” paid from the actual owner of the gas station according to the supply price of false purchase tax invoices issued to each gas station while taking exclusive charge of tax-related affairs, such as managing the tax invoice of the gas station in question and reporting value added tax.

As a result, Defendant A, along with the “data D, K, and L,” which was known through the introduction of I, the term “defluencer,” and Defendant A, entrusted J, etc. with the duties of reporting value-added tax of the relevant gas station, and the J, K, and L shall manage the gas station at the 20 location, and the term “hump transaction” shall be called as the “efluent transaction” in order for gas stations to impose value-added tax at least on each gas station as if the gas stations supplied oil to each other. The J shall review the sales of each gas station and determine the issue subject and amount of the false tax invoice, and K shall deliver L to L the amount of false tax invoice ordered by J while managing the gas station as the actual owner of the gas station, and L shall issue the electronic official certificate in the name of each gas station.