The defendant is a person who operates a D gas station in Asan City C.

1. No person in violation of the Act on Specialized Credit Financial Business shall lend funds by pretending the sale of goods or provision of services, etc. or by making a credit card transaction in excess of the actual sales amount;

Nevertheless, from January 4, 2010 to March 27, 2015, the Defendant sold oil at the above D gas station to E and to 74 persons from March 27, 2015, paid the amount equivalent to the actual sales amount by credit card (cargo driver welfare card) and returned the excess amount to the above freight forwarder. As stated in attached Table 1, the Defendant provided financing amounting to KRW 2,802,786,100, as well as KRW 2,802,786,100.

2. Those liable to prepare and issue tax invoices under the Punishment of Tax Evaders Act and those liable to submit them to the Government with a list of total tax invoices by customer, shall not issue tax invoices, or submit a list of total tax invoices by customer stating false information;

A. The Defendant, in the manner described in paragraph (1) in the same manner as that of paragraph (1), with a view to selling oil normally supplied as non-materials, as the amount of oil sold exceeds the amount of oil actually stored in the oil station, on the wind for settling a credit card to a freight forwarder in excess of the actual amount of oil.

Accordingly, the Defendant sold a total amount of KRW 4,810,805,842 from January 1, 201 to December 31, 2014, including “the details of non-issuance of a tax invoice” in attached Table 2, to Durler F, etc., and did not issue a tax invoice.

B. In return for the issuance of tax invoices to H and I operated by G, the Defendant received 5% amount equivalent to the supply value as a commission, and issued the processing tax invoices.

Accordingly, the Defendant around July 25, 2012.