1. The defendant shall be punished by imprisonment for eight months;

2.Provided, That the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive;

Punishment of the crime

On February 9, 2012, the Defendant was sentenced to a suspended sentence of one year and six months for fraud at the Cheongju District Court, and the said judgment became final and conclusive on February 17, 2012.

From January 4, 2010 to January 31, 2011, the Defendant operated the “D gas station” located in Chungcheong-gun C, Chungcheong-gun, Chungcheong-gun.

1. Although the Defendant, without being supplied with goods or services, was unable to submit to the Government a false list of accounts invoices by purchasing companies under the Value-Added Tax Act, he/she may not submit a false list of accounts invoices by entering them to the Government. However, on October 25, 2010, the Defendant 2010 period from around July 1, 2010 to the Chungcheong District Tax Office via employees in the name of E’s account office (the transaction period from around July 1, 2010 to the same year).

9. In filing a preliminary return of value-added tax, the fact was that the preliminary return was made by submitting a list of accounts for each purchase price invoice by the purchaser, stating as if the goods equivalent to the value-added tax were supplied, although there was no fact that the goods equivalent to KRW 901,654,532 were supplied from G that operated F, a stock company.

2. Although the Defendant was unable to submit to the Government a false list of accounts for separate accounts by purchasing companies under the Value-Added Tax Act without being supplied with goods or services, the Defendant filed a report on the confirmation of value-added tax 2, 2010 (from October 1, 2010 to December 31 of the same year from around 2010 to around 724) with the employees in the name of the E accounting office at the Chungcheong tax office as of January 25, 201, when filing a false list of accounts for separate accounts by purchasing companies under the Value-Added Tax Act, the Defendant submitted a false list of accounts for separate accounts for purchasing companies, stating that he was supplied with goods equivalent to KRW 1,132,690,886, even though he did not receive goods from those operating the F.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement of the police statement related to G;

1. Investigation reports (requesting documents related to the suspect at the competent tax office), reports on the completion of investigation of the course of oil distribution, and reports on the scheduled completion of investigation into trade order;