However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant: “A person who was engaged in maritime oil and petroleum retail business, etc. with the trade name “Co., Ltd. E” in Busan Jung-gu D Building 803; and, in the process of supplying maritime oil to ocean-going ships, purchased part of maritime oil in collusion with the head of an overseas-going ship, etc. and sold it to another place in addition to the prescribed profits, the Defendant was willing to evade the tax without issuing sales tax invoices and without filing a report on value-added tax and global income tax.

1. The Defendant, on December 15, 2009, issued a tax invoice of KRW 32,410,00,00 on four occasions during the second period of February 2009; KRW 353,480,00,000 around the fifth part of the Busan East-dong, and KRW 5,850,00 on the sea oil to F, from that time, did not issue a tax invoice of KRW 28 through 31; up to April 18, 2012; up to 32,410,00,00 on four occasions during the second period of February 2009; KRW 353,480,00,000; KRW 362,640,00,000 on the total amount of KRW 26,300,008, KRW 1308,008, KRW 2081,200 on the two-six period of February 26, 2010.

2. Value-added tax evasion;

A. The Defendant, from July 1, 2009 to December 31, 2009, sold an amount equivalent to KRW 494,670,000 for maritime oil at least 31 times, such as the list of crimes in attached Table (1) from July 1, 2009 to December 31, 2009, but failed to file a value-added tax return on the said amount after the lapse of January 26, 2010, which is the due date for the return and payment of the value-added tax base and the amount of value-added tax for the second period, thereby evading value-added tax KRW 44,970,00.

B. The Defendant, from January 1, 2010 to June 30, 2010, sold an amount equivalent to KRW 353,480,000 on 26 occasions, as shown in the list of crimes in attached Table (2).