A defendant shall be punished by imprisonment for one year.

Punishment of the crime

[2016 Highest 7012] The Defendant is a real business operator of Q gas station in Seo-gu Incheon P, which registered as a business operator around March 21, 2012.

1. No person who is registered as a business operator by lending his/her name shall lend his/her name or obtain a loan for the purpose of evading taxes or evading compulsory execution;

On March 21, 2012, the Defendant: (a) paid R a monthly salary of KRW 2.5 million to R; and (b) registered as a business operator of Q gas station located in Seo-gu Incheon P, Seo-gu, Incheon; and (c) leased the name to the business operator.

2. During the period from March 21, 2012 to June 30, 2012, the Defendant submitted a false list of total tax invoices on the supply price KRW 2,669,00,000 on the supply price to the list of total tax invoices by seller at the time of filing a return on value added tax in January 2012, even though Qu station in Incheon, was not supplied by E while operating the “Tu station” in Seo-gu P, Incheon.

[2017 Highest 4475] The defendant is a business operator of a D gas station in Nam-gu Incheon Metropolitan City, which registered as a business operator around July 2, 2012.

No one shall issue or receive a false tax invoice without the supply of goods or services.

Nevertheless, the Defendant:

3. Issuing false tax invoices;

A. A. Around July 13, 2012, around July 13, 2012, even though there was no fact that goods were supplied at D gas station offices, the S gas station president issued a false tax invoice equivalent to KRW 175,927,000.

B. Around July 31, 2012, although there was no fact that the goods were supplied at the same place, UP president V issued a false tax invoice equivalent to KRW 277,818,000.

(c)

On July 31, 2012, although there was no fact that the goods were supplied at the same place, W gas station president issued a false tax invoice equivalent to KRW 302,80,000 to W gas station president.

(d)

The supply of goods at the same location around July 31, 2012 is false to the X Director of the Gas station in the amount of KRW 363,745,00.