A defendant shall be punished by imprisonment for not less than eight 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 reported the value-added tax on July 25, 2013 at the aforementioned gas station on July 25, 2013 (from February 13, 2013 to June 17, 2013) by a general taxable person, who is the actual operator of the D gas station in Daejeon-gu Daejeon, Daejeon, entered it falsely as if he was supplied with goods or services, and submitted it to the Government with the amount of KRW 4,295,545,405 from F business registration number (G) in order to assist the actual operator of the gas station in submitting it to the Government. In order to assist the investigation, the Defendant: (a) knew that the actual operator of the gas station in Daejeon had been investigated as a tax issue; (b) provided that he/she would be carried out at a later time in return for receiving KRW 80,000,000 in return for a loan to the business operator; and (c) provided assistance in the act of lending the name of the business operator in lieu of employment.

The Defendant agreed to receive KRW 80,00,000 from E, the unemployed owner of the D gas station in Daejeon-gu, Daejeon-gu, and agreed to receive an investigation instead of unemployment in the event of any tax issues, etc. after lending the said D gas station’s name. As such, the said E actually operated the said gas station from February 13, 2013 to June 17, 2013, while reporting the value-added tax on the said D gas station, it was known that the said D gas station submitted a list of individual tax invoices on a false basis.

On February 4, 2014, around February 12, 2014, the Defendant appeared at the investigation division of the public police station in the 2148-15, a white culture of Gongju City, and stated that the Defendant actually operated the said gas station, that the Defendant made processed transactions and submitted a false list of tax invoices. On March 3, 2014, the Defendant made a false statement to the same effect at the inspection office of the Daejeon District Public Prosecutor’s Office in the Daejeon District Public Prosecutor’s Office located in 34-14, the same City 2-gil-ro, the same City 34-14.

As a result, the defendant has to escape from E who committed a crime corresponding to a fine or heavier punishment.