A shall be punished by imprisonment with prison labor for a year and two months, and by imprisonment with prison labor for a period of ten months.

The Defendants: (a) opened and operated “E Gas station” to handle intangible petroleum under the name of F (from March 2, 2011 to October 31, 201); (b) Defendant A shared the role of managing funds and overall business necessary for the operation of gas stations; (c) Defendant B shared the tasks of managing employees and intangible petroleum; and (d) F performed the tasks of the Director of the Management Office.

1. In collusion with the above F, around April 25, 201, the Defendants submitted a list of the separate tax invoices by false purchasing agencies. On April 25, 201, at Seongbuk-gu Seoul, Seongbuk-gu, Seoul, the preliminary return of the additional value-added tax at the Seongbuk-gu, Seongbuk-gu, Seoul, on January 201, the Defendants submitted a false list of the annual tax invoices by entering the amount of oil equivalent to KRW 48,872,727 from the width in the reputation of the E gas station. However, although there was no supply of oil equivalent to the above amount of oil, the Defendants submitted it to the Government by entering the false list of the annual tax invoices by purchasing agency from April 25, 201 to November 23, 2011.

2. In collusion with the above F on April 25, 201, the Defendants were entitled to deduction equivalent to the value-added tax return and the total sum table of the value-added tax return stating falsely the value of supply and the total sum table of the purchase price account statement stating falsely the value of supply from April 25, 201 to November 23, 2011 by submitting a false list of value-added tax return and the total sum table of the purchase price account statement stating the value of supply as if they were supplied with oil equivalent to the above supply value to the sum table of the purchase price.

Summary of Evidence

1. Defendant B’s legal statement

1. Part B of the witness B and F.