A shall be punished by imprisonment with prison labor for eight months and by imprisonment for six months.

, however, for two years from the date this judgment becomes final and conclusive.

Defendant

A is a registered business operator who operates a H station in Gangseo-gu Busan Metropolitan City, the F station in the G in Kimhae-si, and the defendant B is a registered business operator who operates a J station in the G station in Kimhae-si.

1. Defendant A’s crime;

(a) No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;

Nevertheless, the Defendant did not issue a tax invoice even though the F station supplied an oil equivalent to KRW 126,96,596 to H station in 2013 at the above F station office.

The Defendant, including this, did not issue a tax invoice even though the F station supplied oil to H stations and J stations, as shown in attached Table 1, from around that time to the second half of 2014.

(b) A person liable to submit a false list of total tax invoice by buyer to the government pursuant to the Value-Added Tax Act shall not submit a false list of total tax invoice by buyer;

Nevertheless, on January 21, 2014, the Defendant reported the value-added tax for the second period of 2013 to the Northern Tax Office located in 263 as the superintendent of the Seo-gu Busan Metropolitan City, the Defendant submitted a false entry of the buyer by buyer (the difference of 185,407,346 won) as if the Friju had supplied the oil equivalent to KRW 456,564,797 to the Jriju station during the taxable period, while the Friju was supplied to the Jriju station during the taxable period.

The Defendant, including that, from around that time until January 22, 2015, submitted a false list of total tax invoice in filing a return of value-added tax on F station or H station as shown in attached Table 2.

(c) submits a false list of total tax invoices.