Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,400,000.

The defendant does not pay the above fine.

Punishment of the crime

No act of issuing or being issued a tax invoice without supplying or being supplied with the goods or services under the Value-Added Tax Act shall be prohibited.

The Defendant, from June 10, 201 to December 19, 201, operated the “C gas station” in Gangnam-gu Seoul Metropolitan Government, Gangnam-gu B.

Around July 31, 2011, the Defendant issued a false tax invoice in total of 13,890,279,345 won, including the supply price of oil equivalent to KRW 686,18,81,818, even though C gas stations did not supply oil to D gas stations. From around that time to December 31, 2011, the Defendant issued a false tax invoice in total of 34 times from that time.

Summary of Evidence

1. Application of the defendant's legal statement E, each police examination report to F, the details of A financial account transactions, the certificate of closure of business (Criju station, G gas station), the details of issuance of tax invoices, and the copies of each tax invoice Acts and subordinate statutes;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 8-2 (3) 1 of the Punishment of Tax Evaders Act (generally, the punishment of imprisonment and fine shall be imposed concurrently);

1. Article 53, Article 55(1)3, and Article 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing);

1. Article 70 of the former Criminal Act (amended by Act No. 12575, May 14, 2014) and Article 69(2) of the former Criminal Act;

1. Article 62 (1) and (2) of the Criminal Act (with respect to imprisonment, taking into account the favorable circumstances among the following reasons for sentencing):

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

1. Scope of applicable sentences under law: Imprisonment with prison labor for a period from six months to fifteen years, fines for 1,389,027,934 won to 3,472,569,835 won (the aggregate of supplied values, etc. 13,890,279,345 won x 10% of the aggregate of supplied values x 13,890,279,345 won x 2 times the lowest limit x 2 times the sum of supply values, etc. x 13,890,279,345 won x 10% of the total amount of supply values, etc.; hereinafter the same shall apply)