The Defendant is the actual operator of the petroleum sales chain B Co., Ltd. (closed on November 20, 2013).

A person liable to issue tax invoices pursuant to tax-related Acts shall issue tax invoices where he/she supplies goods or services.

Nevertheless, the Defendant supplied 64,400,000 won to D gas stations around May 4, 2012, after supplying her oil to D gas stations, and did not issue a sales invoice even after being transferred through the Agricultural Cooperative Account in the name of E (F). From then on, until June 27, 2012, the Defendant supplied her oil as listed in the separate list of crimes, and received her money, and did not issue a sales invoice equivalent to KRW 1,086,760,000 in total even after receiving the money.

Summary of Evidence

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the police for E;

1. A written accusation;

1. Investigation reports (Binding a detailed statement of account transactions conducted by witnesses G);

1. A report on completion of investigation into tax offenses;

1. Details of non-issuance of the tax account statement;

1. Application of the details of passbook transaction, BB transaction details, and the account transaction details to the Bank of Korea Act and subordinate statutes;

1. Punishment of a tax offense and Article 10 (1) 1 of the Punishment of Tax Evaders Act (Appointment of imprisonment with prison labor in consideration of the scale of details of supply and supply of tax invoices, the fact that there are criminal records of the same kind, etc.) of the Punishment of Tax Evaders Act;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;