Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 20,000,000 won.

except that this judgment.

Punishment of the crime

Defendant A operated E in Daegu Dong-gu from October 7, 2011 to October 2012, 201, Defendant B is a corporation established for the purpose of building business, real estate development business, etc., and the said E is a business entity registered as a branch.

1. Defendant A

(a) Where a person liable to issue tax invoices pursuant to the value-added tax-related Acts that are not issued, he/she shall issue tax invoices where he/she supplies goods or services;

Although the Defendant supplied via F with the supply price of KRW 3,028,980 via the supply price of KRW 2,000,000, around October 19, 2011, the Defendant did not issue a tax invoice.

In addition, from around that time to September 30, 2012, the Defendant supplied F or FF enterprises with oil equivalent to the total supply value of KRW 1,824,904,268 over 257 times, such as the list of offenses (1) in attached Table 257.

(b) Any person liable to obtain an invoice for tax pursuant to the value-added tax-related Acts that has not received a tax invoice shall obtain a tax invoice where he/she receives goods or services;

On October 12, 2011, the Defendant was supplied with 3,297,444 won equivalent to the supply value of 3,000 liters from the business entity in the above E, and the Defendant was not issued a tax invoice.

In addition, from around that time to October 16, 2012, the Defendant supplied oil equivalent to KRW 2,387,765,707 on a total of 402 occasions, i.e., the list of crimes (2) in attached Form 402, such as the previous list of crimes, but did not receive a tax invoice.

2. The Defendant A, an employee of the Defendant B, supplied oil equivalent to KRW 1,824,904,268 in total on 257 occasions in relation to the Defendant’s business at the time and place described in paragraph 1, and did not issue a tax invoice, and the total supply amount of KRW 2,387,765,707 in total over 402.