Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,400,000.

The defendant does not pay the above fine.

Punishment of the crime

[2013 Gohap 414] The Defendant is a person who operated a D gas station located in the Si of official province C from February 20, 2012 to December 1, 2012, and operated the F gas station located in Daejeon E from February 23, 2012 to December 12, 2012.

On July 24, 2012, the Defendant filed a report on value-added tax at the Seo-gu Daejeon District Tax Office located in Daejeon, Seo-gu, Daejeon on July 24, 2012, and on January 2012, the F station received goods or services equivalent to KRW 2,820,363,637 from G, and submitted a list of the purchase office's separate tax invoices.

However, the fact that the F station did not receive from G goods or services equivalent to the same amount of the gas station.

In addition, from January 24, 2013 to January 24, 2013, the Defendant entered and submitted to the Government a sum table of 13,301,585,454 won in total without supplying goods or services, as shown in attached Table 1.

Ultimately, the Defendant, for profit-making purposes, entered a false list of the sum of the supply prices, including KRW 3,893,381,819, and the supply prices, including KRW 9,408,203,635, and KRW 13,301,58,454, and KRW 13,301,585,635, and submitted to the Government, a false list of the F gas stations and D gas stations for the first and second years, respectively.

Summary of Evidence

1. Statement of each defendant in the protocol of trial on the third and fifth occasions;

1. A written accusation or a written accusation;

1. A report on the completion of an investigation of value added tax related to trading order and a report on the completion of an investigation of a person who receives false tax invoice;

1. Application of Acts and subordinate statutes to a purchaser, a list of total tax invoices by customer, a list of total tax invoices by customer (B), a list of total tax invoices by customer by customer by customer (as of January 2012), a list of total tax invoices by customer by customer by customer (as of February 2012), a list of total tax invoices by customer by customer by customer (a list of total tax invoices by customer by customer) and a investigation report (a list of F tax returns of value added by customer by attachment);

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, and Article 10(3) of the Punishment of Tax Evaders Act.