The Defendant is a person who, from March 25, 2002 to January 28, 201, operated a H station located in the F station and Gyeonggi-gun G located in Yangju-si.

The Defendant: (a) a person who is obligated to prepare and deliver a tax invoice under the provisions of the Value-Added Tax Act and the buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer is liable to submit to the Government; and (b) the fact was, in collusion with I, that he purchased free oil from J Energy, K Energy, and L Energy in collusion with I, and that he received a false tax invoice in the name of such J Energy, K Energy and L Energy

1. On June 2007, the Defendant: (a) received a false tax invoice from the F station operated by the Defendant E at Yangju-si, and (b) received a false tax invoice from the said I on June 30, 2007, in the same manner from June 2007 to September 2008, as if he was supplied with oil of KRW 121,645,45 from J Energy Co., Ltd., without being supplied with oil from J Energy; and (c) received a false tax invoice from June 30, 2007 to September 2008 by the same method.

2. The Defendant who submitted a false list of total tax invoices by list of total tax invoices by false means from July 25, 2007 to January 25, 2009, filed a list of total tax invoices by false means 10 times in total as shown in the list of annexed crimes in the list of annexed crimes in the above tax offices, even though he did not have been supplied with oil from J Energy Co., Ltd., the Defendant filed a false list of total tax invoices by false means from July 25, 2007 to January 25, 2009.