1. The defendant shall be punished by imprisonment for two years and a fine of 600,000,000 won; and

2. The defendant does not pay the above fine.

Punishment of the crime

From around April 1, 2010, the Defendant is the trade name of H gas station (title I) from L around literature-si from around April 1, 201 to J gas station from around October 1, 201 to the trade name of J gas station (title K), the trade name of E gas station in Kimcheon-si from around April 1, 201 to the trade name of E gas station in Kimcheon-si, and the trade name of F gas station from around February 23, 2012 to the trade name of F gas station.

1. Violation of the Punishment of Tax Evaders Act;

A. A. Around January 31, 2011, the Defendant issued a tax invoice without supplying goods or services, and the Defendant: (a) issued one tax invoice under the Value-Added Tax Act stating the date “201.1”; (b) the supplier’s “H station”; (c) the supplied price “O”; and (d) the supply price “20,870,909 won”; and (c) issued one tax invoice under the Value-Added Tax Act from January 31, 201 to December 31, 2012, including the issuance of one tax invoice under the Value-Added Tax Act; and (d) the total amount of KRW 700,453,192 worth KRW 49 for each document, which did not supply goods or services on a total of 49 occasions (see, e.g., Supreme Court Decision 200, Sep. 29, 2011; 205Do3535, Sept. 35, 2011).

was issued.

B. The Defendant, on November 27, 201, issued a false tax invoice, at the Jju station office around November 27, 201; even if QR actually supplied oil equivalent to KRW 10,909,09,092, to QR, the Defendant: (a) issued a tax invoice of KRW 2,727,272 in excess of the actual supply price; (b) “13,636,364,” “17, 201”; (c) supplier’s “Jju station”; and (d) issued one tax invoice under the Value-Added Tax Act, written from November 27, 201 to December 31, 2012, including the total supply price of KRW 230,420 on a total sum of 21 occasions, as indicated in the attached list of crimes (2).