A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who actually operated a gas station located in Daegu Northern-gu D from July 1, 201 to December 31, 2011.

1. Around January 25, 2012, the Defendant submitted a list of total tax invoices by false seller: (a) filed a final return of value-added tax on E gas stations via the Internet website of the National Tax Service in 2011; (b) the Defendant stated that E gas stations did not supply goods or services for 35,783,000 won in supply of goods or services for 35,783,000 won in total, as shown in the attached list of crimes, although E gas stations supplied goods or services for 57 companies, as shown in the attached list of crimes, the list of total tax invoices by customer was falsely entered and submitted to the Government.

2. The Defendant submitted a false list of total tax invoices by seller at the same date and time as set forth in paragraph (1), and filed a final return of value-added tax for E gas stations at the second time in 2011. Although E gas stations were not supplied with goods or services from Hyundai Myil Bank Co., Ltd., the Defendant provided goods or services equivalent to KRW 272,727,00 from Hyundai Myil Bank Co., Ltd.; provided goods or services equivalent to KRW 118,561,000 from Tae Young District Co., Ltd.; provided goods or services amounting to KRW 279,640,000 from Green Energy; provided goods or services amounting to KRW 279,640,000 from the total supply value from three companies, and provided goods or services amounting to KRW 670,928,000,000 from total supply value.

Summary of Evidence

1. Defendant's legal statement;

1. Protocol concerning the examination of suspect concerning F by the prosecution;

1. Each written accusation against G in the police statement;

1. A report on investigation into trade order, a detailed statement of processing transactions, a list of total tax invoices for sale (2 years 201), and a list of total tax invoices for purchase punishment (2 years 2011) shall apply to statutes.