All of the prosecutions of this case are dismissed.

1. The Defendant, from October 28, 2009 to April 1, 201, operated a wholesale and retail business of petroleum products with the trade name called “D” from Gwangju-si to Gwangju-si. A.

Around January 25, 2010, the Defendant filed a final return on the value-added tax of D with respect to 2009 from the Sinsi-dong 1799-1, Sinsi-si, Sinsi-si, 179-1, and submitted to the competent public official the final return on the tax invoice, stating as if the Defendant supplied goods or services equivalent to 60,200,000 won, such as the list of crimes in the attached list.

B. Around April 26, 2010, the Defendant: (a) filed a preliminary return of value-added tax on D with the Silluan in 2010; and (b) filed a false list of total tax invoices with the competent public official, stating as if he/she supplied goods or services equivalent to KRW 275,530,91, as shown in the list of crimes in the separate sheet, notwithstanding the absence of the fact that he/she supplied goods or services to the Silluan;

C. Around July 26, 2010, the Defendant filed a final return on the value-added tax for D in the Si interest service, 2010, and filed a false report on the total tax invoice with the competent public official, stating as if the Defendant supplied goods or services equivalent to KRW 81,780,002 as indicated in the attached crime list, notwithstanding the absence of the fact that the Defendant supplied goods or services to the Si interest service company.

Around October 25, 2010, the Defendant filed a preliminary return of value-added tax on D with the Si Accounting Division for the second time in 2010, and submitted to the competent public official a false list of total tax invoices, stating as if the Defendant supplied goods or services equivalent to KRW 368,413,905, such as the list of crimes in the attached list, although there was no fact that the Defendant supplied goods or services to the Si Accounting Division.

E. Around January 25, 2011, the Defendant filed the final return of value-added tax for D with respect to the period of 2010 with the Silsi Tax Office around January 25, 201, and did not supply goods or services to three enterprises, the attached list of crimes.