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

However, 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

From October 2010 to December 2014, the Defendant was operating D Co., Ltd. (hereinafter “D”) for the purpose of selling petroleum on the fourth floor of the Seo-gu Seoul Building in Busan, Seo-gu.

1. Where a person who is obligated to receive tax invoices pursuant to the Punishment of Tax Evaders Act in collusion with another person, fails to receive tax invoices or receives tax invoices containing false matters;

Nevertheless, on July 1, 2013, the Defendant was supplied with 17,817,273 Maritime oil (BA) 27,800 litress equivalent to the supply price in collusion with the sale of marine oil at the port of Busan, Dong-dong, Busan, which is located in Busan, for which the name and trade name cannot be known, and did not receive tax invoices from that time until November 21, 2014 in the same manner. In addition, even if the Defendant was supplied with 3,153,947,709 won at a total of 398 times as shown in the attached Table 1 for the crime committed in the same manner, the Defendant did not receive tax invoices, even though he was supplied with 4,207,850 litress at the sea of the total amount of 3,153,947,709 won.

2. A petroleum retailer in violation of the scope or business methods of petroleum sales business shall not engage in any conduct detrimental to the sound distribution order of petroleum, such as supplying or receiving petroleum products in violation of the scope or business methods by petroleum sales business, and a general agency among petroleum sales business operators shall receive petroleum products supplied from petroleum refining business operators registered or reported pursuant to Acts and subordinate statutes, petroleum exporters or importers of petroleum, or other general agencies and sell them;

Nevertheless, on June 26, 2013, the Defendant, within the 5 wharf of the above Busan Port, issued a registration or report under the Petroleum and Petroleum Substitute Fuel Business Act, was not a petroleum refining business entity, an exporter or importer of petroleum, or a general agent, or the name and trade name of illegally collecting and shipping oil at sea in an irregular manner, and the supply price of which is equivalent to 21,154,255 won from the sale of oil at sea in which it is not known.