A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The defendant is a person who has operated the Djun oil station in the name of E in Gwangjin-si.

No act of issuing or being issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with any goods or service, nor an act of submitting to the Government a list of total tax invoices by seller and by seller with false entries.

1. On April 30, 2011, the Defendant was issued a tax invoice to the effect that the Defendant was supplied via the supply of light oil equivalent to KRW 62,727,272 from Company F, even though the Defendant did not receive a supply of light oil from Company F, and was issued a tax invoice equivalent to KRW 62,727,272 from Company F, from that time to October 31, 201, without being supplied with oil as shown in the list of crimes in the attached Table from that time to October 31, 2011, and was issued a tax invoice of KRW 1,486,65,279 in total by 46 times from that time.

2. On October 25, 2011, the Defendant prepared a list of total tax invoices by seller from the net tax office located in the city of Netcheon to July 1, 2011 to September 30, 201, as to the transaction period from July 1, 2011 to September 30, 201, the Defendant entered the list of total tax invoices by seller, and submitted it to the said tax office, although there was no fact that he was supplied with oil from H corporation, the Defendant was supplied with oil equivalent to KRW 548,272,730 from H corporation, and submitted the list of total tax invoices by misrepresentation to H corporation.

3. On January 25, 2012, the Defendant drafted a list of total tax invoices by seller from the net tax office located in the city of Netcheon to October 1, 201, to December 31, 2011, on the transaction period from October 1, 2011 to December 31, 2011, the Defendant received oil equivalent to KRW 202,392,550 from the J gas station even though he was not supplied with oil from the J gas station, and submitted it to the said tax office.

Summary of Evidence

1. Defendant's legal statement;

1. In the case where each prosecutor's interrogation protocol against the defendant is replaced, the part is replaced.