A defendant shall be punished by imprisonment for a year and a fine of KRW 360,000,00.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant was operating a gas station under the trade name “D gas station” in Daejeon Jung-gu, Daejeon from April 2010 to December 2, 2010.

① On July 25, 2010, the Defendant filed a final return on value-added tax for the first term portion of the Daejeon District Tax Office, 331, the Daejeon District Court rendered a final return on the said D Co., Ltd. for the said D Co., Ltd. for the transaction period from April 1, 2010 to June 30, 2010, the Defendant submitted the final return on the supply price of petroleum products equivalent to KRW 744,763,63, and 636 to the employees in charge of the said tax office, stating as if he had been supplied with petroleum products equivalent to the said amount without being supplied with petroleum products during the transaction period, and submitted the final return on the supply price of the said D Co., Ltd. for the said D Co., Ltd. for the said amount to the employees in charge of the said tax office: (i) around January 25, 2010; (ii) the supply price for the said D Co., Ltd. for the supply price of the said amount; (iii) the value-added tax office equivalent to KRW 163636365,19.

As a result, the defendant did not supply goods or services for profit-making purposes or submitted to the government a total of KRW 3,552,101,819 won under the Value-Added Tax Act by falsely stating the list of total tax invoices under the Value-Added Tax Act.

Summary of Evidence

1. The defendant's partial statement in the first protocol of trial;

1. The entry of witnesses G and H in the 11th trial records;

1. Statement made by a witness I in the 12th trial records;

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

1. The first police interrogation protocol against the accused;

1. A protocol of suspect examination of I by the prosecution ( February 2, 2012);

1. Receipt of the processed tax invoice;