A defendant shall be punished by imprisonment for not less than eight months.

Criminal facts

The defendant is a person who has substantially operated the (State)C in Nam-gu Incheon Metropolitan City.

1. On April 25, 2009, the Defendant: (a) filed a preliminary return of value-added tax on the Namcheon Tax Office located at the reduction of the Nam-gu Incheon Metropolitan City, Incheon; and (b) on January 1, 2009 to March 31, 2009, the Defendant submitted the list of total tax invoices by seller, stating in falsity the supply price of oil equivalent to the total value of KRW 940,018,182 over two occasions from the said chemical energy, although there was no fact that the goods were supplied from the Tran Energy during the period from January 1, 2009 to March 31, 2009.

2. Although the Defendant did not supply goods to 19 companies, such as D gas stations, during the period from January 1, 2009 to March 31, 2009, the Defendant submitted the list of the total supply price by buyer by buyer during the period from January 1, 2009, stating false details of each of the above companies as if he supplied oil equivalent to the total supply price of KRW 944,718,182 to each of the above companies.

Summary of Evidence

1. Police suspect interrogation protocol regarding E;

1. A written statement;

1. An accusation, the details of receipt of the processing or purchase tax invoice, the details of issuance of the tax invoice for processed sales, each tax invoice, and a report on termination of investigation into suspects of the data;

1. Investigation report (Attachment of details of transactions and adjustment of special matters by account);

1. Investigation report (report on the result of execution of a warrant-1);

1. Investigation report (report on the result of execution of a warrant-2), and flow chart;

1. A report on investigation (a list of total tax invoices by customer), a list of total tax invoices by customer, a list of total tax invoices by customer, and a return of value-added tax;

1. Investigation report (report attached to the specification of personal information of "G (H)" and attached documents, such as indictment);

1. Application of two separate Acts and subordinate statutes of the judgment;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010); and the choice of imprisonment, respectively,

1. The sentencing of Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent offenders.