[2014 Highest 1388]

1. The Defendant, while keeping and selling fake oil, was registered as a bad credit holder and became unable to register his/her business under his/her name. On December 2010, the Defendant was introduced to AL, a driver of a gas station, by requesting that the person who will lend his/her name be mediated.

On December 10, 2010, the Defendant made a business registration (AP) in the name of AM at the tax office having jurisdiction over the gas station, as the Defendant actually operated, for the purpose of evading tax or evading compulsory execution on December 10, 2010.

Accordingly, the Defendant registered the business with a name of AM for the purpose of evading tax evasion or compulsory execution.

2. Receiving false tax invoices;

A. The Defendant from January 1, 201 to the same year

6. up to 31. The facts at the above gas station were issued through a false tax invoice as if the gas station was supplied with the goods or services equivalent to the value of 539,736,363 won from the monthly energy of the corporation, Inc., Ltd., which had been located in Heak-gu, Young-gu, Young-gu, 281, Cheongju, without being supplied with the goods or services equivalent to the value of the supply.

B. The Defendant was issued a false tax invoice as if he was supplied with goods or services equivalent to an amount of money, even though the Plaintiff did not have received goods or services equivalent to KRW 127,854,545 from monthly energy of the said corporation, at the time and place stated in the above paragraph (a).

[2014 Highest 143]

1. The Defendant in violation of the Punishment of Tax Evaders Act did not have been provided with gasoline, etc. from (ju) monthly energy when operating a gas station in Q at the time of the Government of the Republic of Korea.

A. On February 28, 201, at the AR station around February 28, 201, the value of supply from (ju) monthly energy.