A shall be punished by imprisonment for three years and six months and by a fine of eight billion won, and Defendant B shall be punished by a fine of two billion won.

1. Defendant A

A. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) was again listed in P as its representative director from July 6, 2009 to September 30, 2009, from October 16 to December 22, 2009, from October 22, 2009 to December 22, 2009, and from December 22, 2009, from December 22, 2009 to March 22, 2010 (refer to the certified copy of the corporate registry attached to the evidence list No. 199 investigation report). (hereinafter referred to as “B”), and (referring to the certified copy of the corporate registry, from October 27, 2009 to Kimhae-si located in Seo-gu, Incheon Metropolitan City (hereinafter referred to as “Seoul Metropolitan City H”), and the head office of B was located in the real location of the said corporate branch (see the above certified copy of the corporate office).

No person shall deliver or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, or submit to the Government a false list of invoices by seller or seller under the Value-Added Tax Act.

The Defendant did not receive oil from Category B or B (hereinafter referred to as “I”), J (hereinafter referred to as “J”), K (hereinafter referred to as “K”) and L (hereinafter referred to as “L”) from Company B or B, or supplied oil to Company M (hereinafter referred to as “M”), Company N (hereinafter referred to as “N”) and Company N (hereinafter referred to as “O”).

Nevertheless, for profit-making purposes, the Defendant received false tax invoices as follows, and submitted a list of individual invoices by seller with false content to the public official in charge.

(1) On October 31, 2009, the Defendant: (a) one copy of a false tax invoice stating that B received oil equivalent to KRW 8,855,936,374 from I; (b) around October 31, 2009, around 6,074,036,002 won around November 30, 2009; (c) around 5,883,360,416 won around December 21, 2009; and (d) around 3,146,843,63,416 won around December 31, 2009; and (d) around December 31, 2009; and (e) KRW 3,146,843,642 won around December 31, 209; and