Defendant

A shall be punished by imprisonment for eight months.

However, the defendant A shall be sentenced to the above punishment for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the representative of the corporation B, who actually establishes and operates the said corporation, and the corporation B is a corporation that actually runs the oil wholesale business after its registration on July 16, 2014.

1. Defendant A

(a) No person shall evade taxes, or receive a refund or deduction of taxes by means of tax evasion, fraud or other fraudulent acts;

From July 16, 2014 to December 27, 2015, the Defendant purchased non-data oil equivalent to KRW 3,055,495,00 from the five wharfs of Busan Port to KRW 5,976,40,00 for maritime oil from the five wharfs of Busan Port, and sold it normally by issuing a tax invoice to the domestic air transport service provider.

Where a tax invoice is issued after purchase of non-data, the sales tax amount shall be normally borne when the return of value-added tax is filed, but the purchase tax amount shall not be deducted, and in the case of corporate tax, additional tax shall be borne.

For the purpose of avoiding this, the Defendant purchased 3,178,086,535 dump oil oil for land, which is equivalent to KRW 2,760,225 dump oil for the purpose of avoiding this, and appropriated it in the sales cost at the time of filing a corporate tax return after receiving the deduction of the purchase amount of value-added tax. The Defendant immediately received the above land transit from the oil refinery from the oil refinery, sold without data in KRW 2,796,716,151, which is 88% of the above purchase price to the customer, and did not issue a detailed statement of

The Defendant, as seen earlier, received tax invoices and evaded corporate tax of KRW 34,125,837 from July 16, 2014 to December 27, 2015 ( KRW 20,722,301, KRW 13,403,536 for year 2014), value-added tax of KRW 279,671,613 ( KRW 279,213,150 for February 14, 2014, KRW 43,979,838 for year 2015, KRW 86,478,625), and KRW 313,797,450 for year 2015.

(b) No person who is obligated to receive tax invoices pursuant to the Value-Added Tax Act shall be issued any tax invoices;

From July 16, 2014 to December 27, 2015, the Defendant purchased 3,055,495,000 won of oil for maritime use over 96 times in total.