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

Punishment of the crime

1. The Defendant in violation of the Punishment of Tax Evaders Act (B gas station) is a person who operates a gas station in the name of “B gas station” at racing-si.

On October 25, 2011, the Defendant reported the scheduled value-added tax return at the racing tax office located in Korean won 335, the Defendant submitted a list of the purchase price accounts for each of the purchase places, stating in falsity that B was supplied with petroleum equivalent to KRW 1,636,558,182, although the Defendant did not have received petroleum from D, the Defendant submitted a list of the total value-added tax accounts for each of the purchase places.

Accordingly, the Defendant submitted to the Government a false list of total tax invoices by a purchaser under added-value-added tax law.

2. The Defendant in violation of the Punishment of Tax Evaders Act (E gas station) is a person who operates a gas station in the name of “E gas station” in the racing-si.

A. On June 30, 201, the Defendant received a false tax invoice at a place where the name is unknown, and the fact was issued four copies of the tax invoice of KRW 138,714,545, as stated in the attached list of crimes, from around that time to September 2, 2011, including the receipt of one copy of the tax invoice of KRW 138,714,545 as if the petroleum was supplied as if the petroleum was supplied in spite of the fact that the petroleum was supplied by G, and around that time, the Defendant was issued four copies of the tax invoice of KRW 905,45,545.

Accordingly, the Defendant received a tax invoice under the Value-Added Tax Act without being supplied with goods.

B. On October 25, 201, the Defendant submitted a list of total tax invoices by false purchasing companies. On October 25, 201, the Defendant filed a list of total tax invoices by purchasing companies, stating that E was supplied with petroleum equivalent to KRW 76,740,00 in total supply price from D, at the racing tax office located in 335 won in Korean currency, and submitted a list of total tax invoices by purchasing companies, stating that E was supplied with petroleum from D.

Accordingly, the defendant is added in accordance with the added tax law.