The defendant shall be innocent.

1. On October 25, 2013, the Defendant’s summary of the facts charged was sentenced to imprisonment with prison labor for violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) by the Seoul High Court, and three years of suspended execution and 1.2 billion won of fine, and is still pending in the Supreme Court.

The Defendant, from January 2009 to June 2009, distributed without oil in personal qualification in the vicinity of the Defendant’s residence located in Mapo-gu Seoul Mapo-gu Seoul, and sold the aggregate amount of KRW 1,451,139,000 to Eju station (representative F) over 2 to 3 times a month, and did not issue a tax invoice under the Value-Added Tax Act.

2. Determination

A. When the representative F of the Defendant’s assertion E-ownership station was subject to a tax investigation due to non-data, false data oil transactions, etc., the Defendant asked the Defendant to sign a certificate of oil supply to the effect that “the Defendant supplied oil to E-ownership stations” is paid the value-added tax.

Therefore, although the defendant has signed the above documents upon the F's request, he did not actually supply oil to the E station.

B. According to the evidence adopted and examined by this court, the following facts can be acknowledged.

(1) From July 2006, the Defendant, while substantially operating the G and HH oil station from around February 28, 2008, leased it to I and J on February 28, 2008, and on September 2008, transferred the name of each of the documents or documents, such as the position of representative director, business registration certificate, and petroleum sales license, among patrolmen.

(2) On September 2008, the Defendant participated in the management, such as ordering K to issue or receive a tax invoice, even after the middle of September 2008.

(3) The Defendant and I and J were indicted on suspicion that they either publicly recruited or independently issued or received a false tax invoice in the name of G, and a list of sales tax invoices by customer, as if there was sales of KRW 1,451,139,99, to E stations around July 25, 2009.