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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

around April 2012, the Defendant acquired D Co., Ltd. (hereinafter “D”) established for the operation of gas stations, etc. (hereinafter “D”) and substantially operated D as D representative director at F gas stations located in North Korea-Gu E at the port of port.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services.

Nevertheless, around July 31, 2012, the Defendant issued nine tax invoices equivalent to KRW 28,763,636, and five 545 in total supply value to four companies, including G oil stations, in the same manner as indicated in the attached Table of Crimes, as if the Defendant supplied 20,000 K oil stations via G oil stations, as if the Defendant completed the supply of 20,000 liters via G oil stations, the Defendant: (a) provided a tax invoice equivalent to the supply value of KRW 28,763,636; and (b) issued to an employee whose name is unknown; and (c) issued nine tax invoices equivalent to the supply value of KRW 929,354,545 in the same manner as the supply value of the G oil stations, from

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Copy of each electronic tax invoice and account details;

1. Application of the Acts and subordinate statutes to investigation reports (a copy of the register of a stock company);

1. Relevant laws concerning the facts of crime, and the selection of punishment, Article 10 (3) 1 of the Punishment of Tax Evaders Act, and the selection of imprisonment;

1. From among concurrent crimes, Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act (an aggravated punishment for concurrent crimes stipulated in the crime of violation of the Punishment of Tax Evaders Act in the sequence 6 of the list of crimes in the attached Form 6 with the largest penalty);

1. Reasons for sentencing under Article 62(1) of the Criminal Act (amended by Presidential Decree No. 2006, Jan. 1, 2008) (Article 62(1) of the Act on the Suspension of Execution) (Article 62(1) of the Act on the Suspension of Execution) (Article 62(1) of the Act on the Suspension of Execution) that there is no basic area (limited to six months of imprisonment or more or one year of imprisonment for a term of less than three billion won) [Pronouncement Decision] (Article 62(1) (Article 62(1)) (Article