Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of seven hundred thousand won,00,000 won.

The defendant does not pay the above fine.

Punishment of the crime

1. On January 31, 2015, the Defendant, who received false tax invoices, was issued seven copies of false tax invoices equivalent to KRW 3,133,227,274,274, as indicated in the separate sheet of crime from around that time, as if he received a false tax invoice in the name of F stations as if he received a supply of goods or services from F stations, although he did not receive the supply of goods or services from F stations.

2. On July 21, 2015, the Defendant submitted a false list of total tax invoices by seller at the places indicated in the foregoing paragraph (1) at the location described in the foregoing paragraph (1) (from January 1, 2015 to June 30, 2015) of E gas stations, the Defendant submitted a false list of total tax invoices by seller. The fact was that E gas stations had not received any goods or services from F gas stations, etc., the Defendant submitted to the Government a false list of total tax invoices by seller from January 1, 2015 to June 30, 2015.

Accordingly, the Defendant received false tax invoices amounting to KRW 5,814,818,184 of the total amount of supply value, etc. without receiving goods or services for profit-making purposes, or submitted to the Government a false list of total tax invoices by purchaser.

Summary of Evidence

1. Partial statement of the defendant;

1. Investigation report [Investigation of vehicles listed in the transaction list (on the pre-shipment table] and investigation report (investigation of H statements by persons G in charge of the global tax offices);

1. Written replys to requests for cooperation in investigations and written requests for cooperation in investigations;

1. Accusations, reports on completion of investigation into tax offenses, and reports on completion of investigation into trade order;

1. A copy of the tax invoice, a copy of the list of total tax invoices by purchasing place, E's shipment slips, copy of the specifications of transactions, and a copy of the automobile registration ledger requested for data, such as the vehicle registration ledger;

1. An inquiry of transaction details and a certificate of deposit transaction records;