Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of five thousand won,00,000 won.

However, the defendant A.

Punishment of the crime

【Defendant A, on January 11, 2018, was sentenced to a suspended sentence of three years in imprisonment with prison labor for a crime of habitually acquiring stolen goods at the Gwangju District Court, and the said judgment became final and conclusive on the 19th of the same month.

【Defendant A is a person who actually operates Defendant B, and Defendant B is a corporation established on April 15, 2013 for the purpose of oil sales business, etc.

1. Defendant A

(a) No person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts shall be issued a tax invoice in collusion with the other party;

Nevertheless, on March 31, 2014, the Defendant purchased 18,000 liters of 18,000 liters from E and did not receive tax invoices from E, and as shown in attached Table 1 from around that time to May 22, 2016, the Defendant purchased 2,409,400 liters of total amount of 50 literss (2,304,578,000 won at market price) for 50 times as shown in attached Table 1.

(b) No person liable to prepare and issue tax invoices pursuant to the value-added tax-related Acts that are not issued shall issue any tax invoices;

Nevertheless, on January 5, 2016, the Defendant sold oil 60,000 literss of 60,000 literss and did not issue tax invoices, and as shown in the attached Table 2 from around that time to July 7, 2016, the Defendant sold 24 times a total of 1,853,400 literss (market 1,147,622,000 won) and did not issue tax invoices while selling oil and diesel.

2. Defendant B, at the same time and place as the above paragraph 1, purchased the Defendant’s business in relation to the Defendant’s business, as in the foregoing paragraph 1, and did not receive a tax invoice, but did not issue a tax invoice even after selling mit C et al.

Summary of Evidence

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