Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

[Criminal Records] On July 18, 2014, the Defendant was sentenced to eight months of imprisonment for a crime of violating the Punishment of Tax Offenses Act at the Incheon District Court, and the judgment became final and conclusive on November 10 of the same year.

[2] On July 15, 2009, Defendant 1, while operating the gas station in Chungcheong City C, issued or received tax invoices without supplying or receiving goods or services, and completed the business registration with the name of “F gas station” in the same place under the name of “E (no suspicion is available on the same day) with the name of the person who was injured in his name.”

1. No person shall receive any tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

Nevertheless, on April 30, 2010, the Defendant received one copy of the false tax invoice as if he was supplied with 9,000 liter 7,691,819 won of boiler, etc. even though he did not receive petroleum products from G (State) in collusion with the name-free persons.

2. No person who submits a list of total tax invoices shall submit to the Government a false list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or receiving goods or services;

Nevertheless, on July 26, 2010, the Defendant conspiredd with his name in order to make a final return on the value-added tax base for the F gas station located in the Chungcheong District Tax Office located in 724 (FJ) on July 26, 2010, the Defendant prepared and submitted a list of total tax invoices for each false source of sales, as if the Defendant supplied goods or services equivalent to 11,896,840 won from the companies listed in the attached crime list I, and as if the Defendant received goods or services equivalent to 52,80,454 won from the companies listed in the attached crime list II, the list of total tax invoices for each individual supplier was prepared and submitted, respectively.

Summary of Evidence

1. Statement by the defendant in court;

1. The witness I’s legal statement.