A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On December 5, 2013, the Defendant was sentenced to imprisonment for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Seoul High Court on December 5, 2013, and a fine of KRW 400 million was finally decided on December 16, 2013.

No person liable to submit a list of total tax invoices by customer to the Government under added-value-added tax-related Acts shall submit a list of total tax invoices by customer containing false information.

D is a corporation established around June 10, 2010 for the purpose of the wholesale and retail of petrochemicals, and the defendant is the actual operator of the above company.

1. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax at an Ansan Tax Office located in Ansan-dong, a member of Ansan-si, which was located in Ansan-si; (b) on July 1, 2010 to September 30, 2010, the Defendant submitted to the public official in charge of the said Tax Office, where it is impossible to identify the list of the total tax invoices by the seller, whose name is not known, as if the Defendant actually supplied the goods or services, even though the Defendant had not supplied the goods or services equivalent to KRW 539,766,453 (the tax invoice 2) in total, the supply price of the E company from July 1, 2010 to September 30

2. On November 25, 2010, the Defendant filed a final return on the value-added tax base for the second period from October 1, 2010 to December 31, 2010, the Defendant submitted the final return on the value-added tax to a public official in charge of the pertinent tax office where the name of the aggregate of the supply prices of E to E companies from October 1, 2010 and KRW 562,972,727 (tax invoice 2) and KRW 127,274,545 (tax invoice 2) in total to F Co., Ltd. (tax invoice 2), although there was no fact that the Defendant supplied each goods or service equivalent to the total supply prices of E companies from October 1, 2010 to December 31, 2010.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution with regard to G;

1. A written accusation;

1. Previous convictions: The application of Acts and subordinate statutes after inquiring about criminal history data and reporting the results of previous convictions;

1. Article 10 (1) 2 of the Punishment of Tax Evaders Act (the punishment by imprisonment) concerning the crime;