Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment with prison labor for ten months.

Defendant

B shall be innocent.

Punishment of the crime

Defendant

C A is a person who actually operated the IS station in Sejong City. Defendant A is a business registration owner from December 19, 201 to September 19, 2012.

Defendant

A and C conspired to use a motor vehicle installment loan, etc. in the name of a business owner, and then purchase or sell oil without compensation from a person with no name, and make use of a false tax invoice purchased from data to evade taxes.

1. Violation of the Punishment of Tax Evaders Act;

A. On January 31, 2012, Defendant A and C, who received the purchase tax invoice and entered the list of total tax invoices by customer, were issued tax invoices stating “170,872,727” to the supplier column of the tax invoice, “J” to the supplier column of the tax invoice, “IB” to the supplier column, “1 January 31, 2012,” and “170,872,727” to the supply price column, without being supplied with goods or services equivalent to KRW 170,872,727 from J.

Defendant

A and C, including that, from that time until June 30, 2012, received six copies of the false purchase tax invoice equivalent to the sum of KRW 1,683,123,636, as if they were supplied with goods or services from customers, even though they did not receive goods or services from them.

On the other hand, Defendant A and C received goods or services equivalent to the amount of 170,872,727 won from J, even though they did not receive any goods or services equivalent to the amount of 170,872,727 won from the J, and submitted the list of total tax invoices by entering the amount of 10,000 won in the list of total tax invoices on July 25, 2012.

Defendant

A and C, including this, shall be as shown in Appendix 2.