A defendant shall be punished by imprisonment for a year and six months, and a fine of two thousand won,00,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

No person shall deliver or receive, for the purpose of profit, the tax invoice pursuant to the provisions of the Value-Added Tax Act without supplying goods or services.

1. Around February 4, 2009, the Defendant issued a false sales tax invoice under the Value-Added Tax Act with the content of supplying oil equivalent to KRW 25,454,545, even though he/she did not supply oil to F oil stations at the office of “E Racing Co., Ltd.” (hereinafter “E”), which he/she actually operated in Seo-gu Incheon, Seo-gu, Incheon, issued one sheet of tax invoice under the Value-Added Tax Act from around that time to March 31, 2009, and issued 25 copies of tax invoice under the Value-Added Tax Act with no fact that he/she supplied goods or services over 25 times in total, as shown in Appendix 1.

2. On January 31, 2009, the Defendant received false purchase tax invoices under the Value-Added Tax Act, stating that E was supplied with oil equivalent to KRW 77,272,726, even though he was not supplied with oil from G gas stations at the places listed in paragraph (1) around January 31, 2009, and received 18 copies of the tax invoice under the Value-Added Tax Act, which was issued from around that time to June 30, 2009, without being supplied with goods or services for 18 times in total, as shown in attached Table 2 of the Crimes List from around that time.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of the witness H and I;

1. Partial statement of each prosecutor's protocol of examination of the defendant against the defendant;

1. Statement to the prosecution of H and I;

1. An investigation report (a statement of daily withdrawal transactions in the J account, a statement of withdrawal money, CCTV data related to withdrawal), investigation report (a statement of financial account transactions in the name of J, K, L, L, M, N,O, P, a detailed statement of financial account transactions in the name of Q, a deposit money statement, and a deposit without passbook, etc.);

1. Application of Acts and subordinate statutes to 18 copies of tax invoices related to G gas stations, and 25 copies of tax invoices related to F gas stations;

1. Criminal facts;