Defendant

A Imprisonment with prison labor of two years, fines of 50,000,000 won, fines of 5,000,000 won for defendant corporation and defendant corporation.

Punishment of the crime

Defendant

A is a person who, from January 13, 2012 to June 30, 2015, operated “C” in 202 of the Busan Jung-gu E building and “B” in 5th floor of the F building in Busan Jung-gu from July 1, 2015 to July 1, 2015, respectively.

Defendant

C and Defendant B are corporations with the purpose of maritime oil wholesale, respectively.

1. Defendant A

(a) C-1) Offense Punishment of Tax Evaders Act - No person obliged to prepare and issue tax invoices pursuant to the Value-Added Tax Act shall issue tax invoices;

On November 15, 2012, the Defendant supplied 35,950 liters of land (i.e., oil oil oil oil oil) equivalent to the supply price of 46,913,877 won to G merchants of land-free material transaction around Hyundai Oil Bank, etc. around November 15, 2012, and did not issue tax invoices from around that time to June 26, 2015, and did not supply tax invoices for 240 times in total, as shown in the attached list of crimes (i) the supply price of 9,532,737,267 won.

2) Punishment of Tax Offenses Act - No person who is subject to issuance of tax invoices pursuant to the Value-Added Tax Act shall be issued with a conspiracy to issue tax invoices.

On February 1, 2012, the Defendant was supplied with 20,000 litresponding maritime oil (MGO) equivalent to 20,800,000 won in collusion with the sale of unknown maritime oil at the port of Busan, Dongcheon-dong, Busan, but did not receive tax invoices from around that time until June 21, 2015, even though he was supplied with 12,010,405,00 won in total over 748 times as shown in the table of the crime committed in the attached Table (2).

3) In violation of the Punishment of Tax Evaders Act - No person shall evade taxes by fraud or other unlawful means.