Defendant shall be punished by imprisonment for a term of one year and six months.

Punishment of the crime

1. From February 21, 2012 to June 30, 2012, the Defendant submitted the list of total tax invoices by false means, in collusion with F, to the person who actually operates an oil station located in D in the YYYYYYYYYYYY, from February 21, 2012 to June 30, 2012, the Defendant prepared and submitted a list of total tax invoices by false means as if he were supplied with oil equivalent to KRW 2,004,79,90,09, total supply value of G during the said period, and there was no supply of oil equivalent to the total supply value of KRW 703,781,818 from H, while he was not supplied with oil equivalent to the total supply value of KRW 2,708,572,727, as seen above.

2. The Defendant did not receive the second tax invoice from November 4, 2013 to February 19, 2014, in collusion with K and purchased oil equivalent to KRW 1,813,00,000 from an irregular business entity during the said period, but did not receive the tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the prosecution concerning K;

1. A copy of investigation report (written report on the binding of a copy of relevant case records), copy of investigation records of Daejeon District Prosecutors' Office 2014 type No. 45071, accusation statement, value-added tax return, list of tax invoices, report on the closure of investigation by item of value-added tax, evidence record marks and evidence list, accusation statement, written opinion, written opinion, statement on completion of investigation, supplementary report, statement of statement of funds flow, statement of deposit transaction, statement of deposit transaction and investigation records of the prosecution against K, each copy of investigation records of the prosecution against K;

1. Application of Acts and subordinate statutes on account transactions;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, Article 10 (2) 1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act concerning the crime;

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the accused for the reason of sentencing in the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act is false.