Defendant shall be punished by imprisonment for a year and six months, and a fine of 850,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

On July 3, 2012, the Defendant was the representative director of D Co., Ltd. (hereinafter referred to as “D Co., Ltd”) established for the purpose of oil wholesale retail by making Busan annual district C as the location of business place.

No person shall issue or be issued any false tax invoice without supplying or being supplied with goods or services.

On August 31, 2012, the Defendant issued a false tax invoice of KRW 8,33,281,867, in total, 43 supply value from around that time to December 28, 2012, including issuance of false tax invoices on KRW 17,181,819, as shown in the attached list of crimes, as if the supplier supplied oil in collusion with the D Company's office located in Busan-gu Busan-gu, in collusion with a person who is a regular manager on his name for profit-making purposes, in spite of the fact that the Plaintiff supplied the oil at the D Company's office, as if he supplied the oil, as if he were to supply the oil.

(However, the statement of the date of the issuance of the indictment No. 30 No. 130 on July 30, 2012 as of the date of the issuance of the indictment is a clerical error in the name of “ August 31, 2012.” The summary of the evidence is corrected.

1. Defendant's legal statement;

1. A copy of the protocol of examination of prosecution concerning F;

1. A criminal investigation report (report on accompanying data submitted by suspects (G details of transactions);

1. Application of Acts and subordinate statutes governing the details of accusation, electronic tax invoices, and transactions;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 62 (1) of the Criminal Act (The following consideration shall be made again for the reason of sentencing);

1. Reasons for sentencing under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. The range of applicable sentences: Imprisonment between June and 15 years, fine of 833,328,186 won to 2,083,320.