Defendant

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

However, the defendant A.

Criminal facts

1. Defendant A is a person who engages in wholesale and retail business of petroleum in the name of Guro-gu Seoul Metropolitan Government F, Inc. B.

A. On July 25, 2013, the Defendant reported the value-added tax for the last time of January 2013 with respect to the said stock company B at the Guro Tax Office located in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, Seoul, on July 25, 2013, and submitted a false list of total tax invoices by sales place under the Value-Added Tax Act to the said tax office, despite the supply of petroleum products equivalent to KRW 857,384,621 to “G”, “H”, “I”, “J”, “K” and “L”, as if the Defendant supplied petroleum products equivalent to KRW 1,102,041,341 won.

B. On January 25, 2014, the Defendant reported the value added tax for the second period of February 2013 with respect to the foregoing corporation B at the above former tax office, and the Defendant supplied petroleum equivalent to KRW 3,368,183,138 to the “M gas station”, “N gas station”, “O gas station”, “G”, “H”, “K” and “L”, despite having supplied petroleum equivalent to KRW 4,487,951,165, as if he supplied petroleum equivalent to KRW 4,487,951,165 under the Value-Added Tax Act, the Defendant submitted a false list of total sum of the accounts of separate tax accounts to the said tax office.

2. Defendant B, a corporation established for the purpose of petroleum distribution business, etc., submitted to the tax office a list of the false sources of revenue invoices, upon reporting each of the above value added tax as to the Defendant’s business at the time, place, and the representative director at the place specified in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. A protocol concerning the examination of suspect of the defendant A;

1. A written accusation;

1. Details of the false issuance of tax invoices;

1. The application of Acts and subordinate statutes on investigation reports (Attachment to materials submitted by suspects) and accompanying documents;

1. Defendant A of the pertinent provision of the Punishment of Tax Evaders Act: Article 10(3)3 of the Punishment of Tax Evaders Act (the recognition of a list of tax invoices by each sales office, and the choice of imprisonment): Articles 18 and 10(3) of the Punishment of Tax Evaders Act.