A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, from December 26, 2016 to July 20, 2017, engaged in the wholesale and retail petroleum retail retail retail retail retail retail retail business with the trade name, “Criju gas station” in Criju City B from smuggling to July 20, 2017.

No person who is obligated to obtain a tax invoice pursuant to the Value-Added Tax Act shall be issued a tax invoice by a prior agreement.

Nevertheless, on January 4, 2017, the Defendant was provided with oil equivalent to KRW 30,000,000 from the oil supplier on his/her name in the above C gas station, but failed to obtain a tax invoice in collusion with the Defendant, from July 21, 2017, the Defendant conspired to be provided with the oil supplier on his/her name in the above C gas station up to July 21, 2017, and did not receive a tax invoice in collusion with the Defendant, even though he/she was provided with oil equivalent to KRW 1,273,650,00 in total from the oil supplier on his/her name in the annexed list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Each accusation;

1. Application of Acts and subordinate statutes concerning details of transactions of agricultural cooperatives accounts in the name of the defendant, including details of tax offense and processing, expected report on completion of the investigation into value-added tax, data on telephone conversations, application for registration of business, real estate lease, real estate lease, registration certificate, each general tax return, correction of value-added tax, resolution of correction of value-added tax, information analysis

1. Article 10 (2) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 201);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act (Consideration of favorable circumstances, etc. among the reasons for sentencing following the suspended sentence);

1. The crime of this case, which is disadvantageous to the reason for sentencing under Article 62-2 of the Social Service Order Criminal Act, is not issued with a tax invoice under the Value-Added Tax Act. This is a crime that interferes with the exercise of the State’s right to tax collection and damages the tax justice.

The period and time of the crime;