A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No one shall receive a tax invoice by a person who is obligated to receive a tax invoice pursuant to tax-related Acts through a prior agreement.

The term "B" (hereinafter referred to as "B") is a corporation that is established on February 12, 2009 and engages in oil sale or transportation business until December 24, 2015, and is the representative of the defendant.

On July 4, 2013, the Defendant used marine fuel oil [bunker fuel, ship fuel oil (marine fuelel , MF)] at the 5 wharf of Busan (Sdong-gu, Busan). While the Defendant accounts for approximately 90% of the unique yellow oil, bunker-C, B-C-C oil is too high, it is too high that light oil is mixed with light oil (Bunker-A, reduced, B-A), 200 B-B-B from 20, 300, 205, 205, 205, 205, 205, 205, 205, 30,000,000 won and 20,000,000 won and 25,000,000,000 won and 25,005,00,000 won and 25,005,05,00).

[In regard to this, the defendant/ counsel did not have a duty to issue tax invoices in accordance with the Value-Added Tax Act when selling marine fuels to the defendant.

However, the evidence examined and adopted by this court and the tax invoice should be issued in cases where an entrepreneur supplies goods according to the added value-added tax law, unless there are special circumstances. In full view of any special circumstance or circumstances where the supply of commercial fuel in each of the instant cases is deemed as eligible for exemption from the value-added tax and the tax invoice cannot be issued.