Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

In light of the records of this case, there is no obstacle to the defendant's exercise of his right to defense, and basic facts were appropriately revised and recognized within the same scope.

On October 19, 2016, the Defendant was sentenced to one year of imprisonment for fraud and two years of suspended execution at the Seoul Southern District Court, and the above judgment became final and conclusive on October 27, 2016.

The Defendant is a person who operates “C gas station” in Ansan-si B.

1. On January 25, 2015, the Defendant filed a final return on value-added tax at the gas station above C in 2014 at the gas station, the Defendant did not have supplied or received petroleum from D main stations or E gas stations. However, the Defendant submitted to the Government a sum table of total tax invoices by customer who recorded false facts as if he/she supplied petroleum equivalent to KRW 13,818,181 on D main stations, and submitted to the Government a sum table of total tax invoices by customer who recorded false facts as if he/she received petroleum equivalent to KRW 345,090,908 from E main stations.

2. On July 25, 2015, the Defendant submitted to the Government a list of total tax invoices by seller, stating false facts as to the supply of petroleum equivalent to KRW 821,545,447 from the above liquor, although there was no fact that the Defendant received petroleum from F in return for the final return of value-added tax at the above C gas station in 2015.

3. On January 25, 2016, the Defendant filed a final return on the value-added tax base with the above C gas stations in 2015, the Defendant submitted to the Government a list of total tax invoices by seller, stating as if he/she was supplied with each petroleum equivalent to KRW 74,70,00 from G gas stations and H gas stations, even though he/she did not have received petroleum from G gas stations, and that he/she was supplied with each petroleum equivalent to KRW 159,909,09,091 from H gas stations.

Summary of Evidence

1. Statement by the defendant in court;

1. A charge, a closure report, a statement of investigation and a report of completion of each investigation;

1. Each return of surtax and a list of total tax returns (in case of pages 37, 42, 48 of investigation records);

1. Previous convictions: Criminal history;