A defendant shall be punished by imprisonment for a term of two years and by a fine of fifty thousand won.

However, the above imprisonment for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who actually operated (ju) E operating gas stations at the head office and branch offices located in Daejeon Jung-gu, Daejeon, Daejeon, from the end of April 2010 to the end of December 2010.

On October 25, 2010, the Defendant submitted the list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices, as if he received goods or services equivalent to KRW 1,987,945,426, in total six times from (ju)F, when he filed the list of total tax invoices in Daejeon, Daejeon, Daejeon, Daejeon, 505, 201, 201.

However, the fact is that the head office of the E has not been supplied with goods or services equivalent to the equivalent amount from the State F.

The Defendant, including that, from that time until January 25, 2011, entered in the list of crimes, and submitted to the Government a false statement in the total amount of KRW 5,486,418,09 in the list of total tax invoices and the list of fixed value-added taxes for the purpose of profit-making as shown in the list of crimes in the attached Table.

After all, the defendant submitted a list of total tax invoices of at least five billion won, including the value of supply, to the government for profit.

Summary of Evidence

1. The defendant's partial statement in the sixth trial records;

1. Statements made by witnesses G in the second trial records;

1. Statement made by a witness H in the third protocol of the trial;

1. Statement made by a witness I in the fifth protocol of the trial;

1. Statement made by the witness J in the sixth trial records;

1. Partial statement of the suspect interrogation protocol of the accused by the prosecution;

1. The prosecutor's statement concerning H;

1. Decision of Cheongju District Court 2012 High Court Decision 138

1. An accusation or a report on investigation into value-added tax;

1. Application of Acts and subordinate statutes to each investigation report (the attachment of the K judgment of a suspect, the attachment of the relevant indictment, and the submission of accusation);

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 10 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning criminal facts.