[Defendant A] The defendant shall be punished by imprisonment with prison labor for four years and a fine of 1.1 billion won.

The above fine shall not be paid by the defendant.

Punishment of the crime

The Defendant, “2016 Gohap 202, Defendant A,” is a person in charge of the duties, such as receipt of a tax invoice, as an actual operator of the I gas station in Daejeon-gu, Daejeon-gu, and the K gas station in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-do, who is in charge of the duties, such as receipt of a tax invoice. L is a person in charge of the duties, such as reporting of oil and taxes, when he receives a monthly amount of KRW 3 million from the Defendant as a person in the name of each business operator of the I gas station and the K gas station.

After purchasing and selling non-data oil with L, the Defendant intended to purchase false tax invoices from data, such as M, in order to meet the data on purchase and sales at the time of reporting the value added tax of the above two gas stations, and to use them to obtain a deduction of purchase tax amount. The Defendant purchased false tax invoices from data and deliver them to L. When reporting the value added tax of the above two gas stations, the Defendant intended to receive false tax invoices or to receive additional value added tax invoices from the purchaser to submit them to the Government by falsely stating the total sum table of the tax invoices by the purchaser at the time of reporting the value added tax of the above two gas stations.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice);

A. On July 25, 2012, the Defendant, along with L, filed a report on the confirmation of value value added by L with L, on July 25, 2012, the Daejeon Tax Office located in Seo-gu, Daejeon, Daejeon, and the facts, despite that I received oil, etc. from M, the Defendant filed a report on the confirmation of value value added by L, and submitted the report on the confirmation of value added by L, as I received goods or services equivalent to KRW 4,99,981,819 from M, by entering it in the list of the separate tax invoices by the purchaser.

B. On July 25, 2012, the Defendant, along with L, filed a report on the confirmation of value value of K’s oil from M, notwithstanding the fact that K’s oil station received oil, etc., the Defendant is either goods of KRW 375,272,72,727 from M, or goods of KRW 375,27.