However, each of the above penalties shall be executed for a period of two years from the date this judgment becomes final and conclusive.

(E) Defendant A, as the nominal representative of “F gas station” for the purpose of supplying oil from March 7, 2013 to September 2013, 2013, served as a person who received KRW 10 million monthly wage and monthly loan, and Defendant B actually operated the said gas station.

The Defendants, while selling non-material oil in the above gas station, received a false purchase tax invoice under the name of “G” as a disguised oil agent, and subsequently intended to deduct the value-added tax or to evade taxes in a manner that did not report the closure of the oil station, as if they were supplied with oil in the “G”, a false purchase tax invoice under the name of “G” was issued.

1. He/she shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that receive false purchase tax invoice;

Nevertheless, on July 2013, the Defendants conspired and issued three copies of the tax invoice of KRW 524,190,90,909, KRW 396,181,818, KRW 259,81,818, and KRW 259,8181,81,818 to the supply value from G, even though the “F gas station” did not purchase oil from G.

As a result, the Defendants conspired to receive three copies of false tax invoices.

2. The Defendants conspired to make and submit a false list of total tax invoices on July 25, 2013, and filed a false list of tax invoices at the above gas station office located at H at the time of residing in North Korea on July 25, 2013, and the value added tax on January 2013. The fact is that “F gas station” was not supplied by G, as described in paragraph 1, although the “F gas station” was not supplied with oil from G from March 1, 2013 to June 30, 2013.