조세범처벌법위반
Defendant
A Imprisonment with prison labor for one year, and for six months, for each of the defendants B.
, however, from the date this judgment becomes final.
Punishment of the crime
1. Defendant A is a person who operated a general petroleum retail shop under the trade name of Gangnam-gu Seoul Metropolitan Government D.
No one shall evade taxes by selling fake petroleum products manufactured by mixing petroleum products with other petroleum products.
Nevertheless, the Defendant, at the construction site of Seoul and Gyeonggi-do Day, sold fake petroleum products by mixing 30% of the total amount of transportation, energy, environment tax and education tax on 31,604 liters, among fake petroleum products sold around September 2015, without paying by November 1, 2015, and without paying by November 1, 2015 to May 1, 2017, the Defendant evaded the payment of KRW 183,235,930 won in total, among fake petroleum products sold around September 2015.
2. Defendant B
A. Violation 1 of the Petroleum and Petroleum Substitute Fuel Business Act) No one who manufactures and sells fake petroleum products shall manufacture and sell fake petroleum products. Nevertheless, from around September 2015 to around March 2017, the Defendant: (a) made and sold a total of 670,973 fake petroleum products by loading light oil and light oil in a drinking-use tank with the Defendant’s possession at the work site in Seoul and Gyeonggi-do from around September 2015 to around March 2017; and (b) selling and selling construction equipment by mixing 60% with light oil and light oil with 40%; (c) a person who intends to operate a petroleum retail business without registration with the Special Metropolitan City Mayor, Metropolitan City Mayor, Special Self-Governing City Mayor, Special Self-Governing Province Governor, or the head of a Si/Gun/Gu.
Nevertheless, the Defendant, without registering, engaged in petroleum sales business from September 2015 to March 2017.
(b) Any person who violates the Punishment of Tax Evaders Act shall make a fake petroleum product by mixing other petroleum products with such products;