Defendant shall be punished by a fine of KRW 7,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

From July 18, 2016 to September 25, 2017, the Defendant registered as a business operator C with the trade name of gas stations, and D jointly operated with the Defendant.

A person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts shall not be issued tax invoices because he/she has conspired to do so, or receive false tax invoices.

1. From July 18, 2016 to December 31, 2016, the Defendant and D, in violation of the Punishment of Tax Evaders Act due to the failure to receive a tax invoice, did not receive a tax invoice of an amount equivalent to KRW 343,779,485 in total supply value even after being supplied with oil on the name-free petroleum in the above C oil station from the person who supplied oil on the name-free petroleum in the above C oil station from July 18, 2016 to December 31, 2016, and did not receive a tax invoice of an amount equivalent to KRW 343,779,485 in total from September 25, 2017 from that time by the same method as indicated in the list of crimes in the attached Table.

2. The Defendant and D, on June 10, 2017, supplied oil equivalent to KRW 15,000,250 (including value-added tax) from Fju stations E in Ma on or around June 10, 2017 due to receipt of a false tax invoice, and received oil equivalent to KRW 13,440,250 (including value-added tax) on June 13, 2017; on May 31, 2017, issued a false tax invoice equivalent to KRW 326,05,54,545 (including value-added tax) from Fju stations’ office, and received a false invoice of KRW 374,336,364 (including value-added tax) in collusion with the supply price of KRW 374,536,545 (including value-added tax) on June 30, 2017.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D by the prosecution;

1. Statement of the police statement related to G;

1. Report on investigation (to hear statements by telephone from a person in charge of accusation of a cheon Tax Office);

1. Application of Acts and subordinate statutes to an accusation (including a report on the completion of an additional value-added tax investigation attached thereto, a copy of a summary of the same industry, and a copy of an electronic tax invoice);

1. Criminal facts;