A shall be punished by a fine of 40,00,000 won, Defendant B and C by a fine of 30,000,000 won, respectively.

The Defendants respectively.

[criminal record] Defendant A was sentenced to imprisonment with prison labor for three years and six months and a fine of KRW 1.3 billion for a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) at the Seoul High Court on August 23, 2012, and the judgment became final and conclusive on December 13, 2012. Defendant B and C were sentenced to the suspension of execution for two years and six months on August 23, 2012 at the Seoul High Court, and the judgment became final and conclusive on December 13, 2012 due to the violation of the Punishment of Tax Evaders Act.

[Criminal facts]

1. The Defendant and F concurrently run the “E gas station” located in Bupyeong-gu Seoul Special Metropolitan City from around 2009 to around 2010 under the name of F.

No tax invoice for sales or purchase under tax-related Acts shall be issued without being supplied with goods or services.

In collusion with F, the Defendant received the purchase invoice of the tax amount equivalent to KRW 8,854,54, and KRW 177,49,90,000, from E (ju) the purchase invoice of the tax amount to KRW 177,490,09 from May 31, 2010 that the Defendant received KRW 28,545,00 from E (ju) the supply of oil from H, although the Defendant did not receive the oil from the said E (ju). On June 7, 2010, the Defendant received the purchase invoice of the tax amount to KRW 28,545,454 from E (ju) and received the supply of the oil from E (ju) the supply of KRW 8,854,27,2727,2727, and the supply of the tax amount to KRW 360,30,00,000 from E, the purchase invoice of the tax amount to KRW 30,010.

2. The Defendants committed the crime related to the gas station (the Defendants) in the name of L from November 2008 to December 2009, and operated in the name of M from January 201 to April 15, 201.

A. A. The sum table of tax invoices by seller under the Value-Added Tax Act shall be the aggregate table of tax invoices by seller and seller without being supplied with goods or services.