A defendant shall be punished by imprisonment for not less than eight months.

except that 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

【Criminal Power】 On July 16, 2013, the Defendant was sentenced to a suspended sentence of two years on August 25, 2013 at the Changwon District Court for the violation of the Petroleum and Petroleum Substitute Fuel Business Act, and the said judgment was finalized on October 25, 2013.

【Criminal Facts】 The Defendant is a person who operates D with chemical products wholesale business entity in broad name C.

No person shall make a false entry into a list of total invoices by seller and by seller without supplying goods or services and submit it to the Government.

Nevertheless, around April 25, 2011, the Defendant submitted a list of total accounts by customer and by seller for the final return of value-added tax base for the first period of value-added tax base in 201 to Si Interest Service, the Defendant entered the list of total accounts by customer as if he supplied goods or services in the amount equivalent thereto, although he did not have any supply of goods or services to E Co., Ltd., and the Defendant submitted a false list of accounts by customer and seller, including the false entry into the list of accounts by customer from April 25, 201 to April 25, 2012, when he did not have any supply of goods or services from F Co., Ltd., and even from April 25, 201 to April 25, 2012, the Defendant submitted a false list of accounts by customer and seller, stating the total amount of sales and purchase amount of KRW 1,802,689,000, as shown in the list of offenses.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A written accusation, a written opinion, and a report on completion of investigation;

1. Application of tax return Acts and subordinate statutes;

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) of the Punishment of Tax Evaders Act;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The reason for sentencing under Article 62(1) of the Criminal Act is that the defendant issues or issues false sales or purchase tax invoices;