(a) The defendant shall be punished by imprisonment with prison labor for ten months;

(b)Provided, That the above punishment shall be imposed for a period of two years from the date this judgment becomes final.

Defendant

A is the actual representative director of Kimhae-si B, and Defendant B is a corporation established for the purpose of oil wholesale and retail business.

1. Defendant A, a person who had overall control over the business of the company B from July 2004 when operating the company B, and purchased oil for ship, shall be issued a tax invoice under the Value-Added Tax Act.

Nevertheless, on March 7, 2008, the Defendant purchased 24,820 liter oil for the vessel from a person who has failed to perform his/her name at the sea located in Busan Jung-gu in Busan-gu in order to purchase 19,70,000 liter of oil for the vessel from a person who has failed to perform his/her name at the market price.

In addition, the Defendant purchased oil for vessels with a total amount of KRW 2,647,655,760 from the person who was not paid the name at the above place, and did not receive a tax invoice in collusion with the person who was not paid the name, as described in the attached list of crimes between the above date and December 30, 2010.

2. The Defendant Company B, the actual representative director of the Defendant, committed the above-mentioned violation in relation to the Defendant’s business at the above date and place.

Summary of Evidence

1. Defendants’ respective legal statements

2. The police statement concerning F;

3. A written accusation;

4. Details of purchase of oil cash;

5. A written purchase of each commodity, a full certificate of registered matters;

6. Application of Acts and subordinate statutes to investigation reports (a copy, etc. of value-added tax statement);

1. Article applicable to criminal facts;

(a) Defendant A: Article 2 of the Addenda of each Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 11-2(2) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 10(2)1 of each Punishment of Tax Evaders Act (Attached Table No. 123 through 192, Jan. 1, 201); Articles 10(2)1 of the Punishment of Tax Evaders Act (Attached Table No. 123 through 1

B. B: Article 2 of the Addenda of each Punishment of Tax Evaders Act ( January 1, 2010), and the former Punishment of Tax Evaders Act (Act January 1, 2010).