Defendant

A Imprisonment of one year and six months, Defendant B’s fine of 3,00,000 won, Defendant C’s fine of 3,000,000 won, and Defendant C.

Criminal facts

1. Defendant A

A. The Defendant in violation of the Punishment of Tax Evaders Act is a person who operated a gas station in Seo-gu Incheon Metropolitan City, with I, J, etc. from October 1, 2009 to January 31, 201, and was in charge of duties related to the supply of oil and taxes.

1) On January 24, 2010, the Defendant submitted a false list of total tax invoices by seller and the Defendant: (a) filed a false list of total tax invoices by seller; (b) on February 2, 2009 (the taxable period from October 1, 2009 to December 31, 2009) at the Seocheon Tax Office located in Seo-gu, Seo-gu, Incheon, Seo-gu, 683-5; (c) on the supply of goods or services from 30,000 won on the supply of goods or services; (d) on the supply of 5,680,000 won on the supply of goods or services, the Defendant received from 205,00 won on the aggregate of total tax invoices by seller and received from 30,000 won on the supply of goods or services from 30,000 won on the supply of 5,000 won on the supply price of goods or services by seller; and (d) on the supply price of 205,05,05,060.

4. Evasion of taxes through the omission of sales.