A defendant shall be punished by imprisonment for a year and a fine of KRW 350,000,00.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant is a business operator of “D gas station” in Nam-gu Incheon Metropolitan City, and E (Suspension of Prosecution related to this case on May 28, 2015) is the actual operator of the above gas station.

1. He/she shall not allow any third person to make business registration using his/her name for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act or evading compulsory execution;

On December 9, 2011, the Defendant permitted the registration of the business of the above “D gas station” using the Defendant’s name for the purpose of evading taxes or evading compulsory execution upon the request of E by the Incheon Tax Office located in Chang-dong, Dong-dong, Incheon, Incheon.

2. A violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) in collusion with the above E, and around July 25, 2012, the Defendant filed the final return of value-added tax for the year 1, 2012 in Incheon Dong-gu, Incheon, and submitted the final return of value-added tax to the public official in charge, as shown in the attached list of crimes, as if the aforementioned D gas station was not supplied with goods or services from F, etc., without being supplied with the said D gas station, the Defendant entered the total tax invoice of KRW 3,457,545,453 in total from two companies, as listed in

Summary of Evidence

1. Defendant's legal statement;

1. E police statement;

1. A written accusation;

1. Application of the Acts and subordinate statutes on the total tax invoice;

1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes related to the crime, Article 10 (3) 3 and Article 30 of the Punishment of Tax Evaders Act (including submission of a list of total tax invoices by false entry and comprehensive calculation, fines concurrently), Article 11 (2) of the Punishment of Tax Evaders Act (the name lending, the name lending, and the choice of imprisonment for the purpose of tax evasion);

1. From among concurrent crimes, Articles 37 (former part), 38 (1) 2 and 50 of the Criminal Act [the imprisonment with prison labor] shall be sentenced to imprisonment with prison labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, the punishment of which is the largest;