Defendant shall be punished by imprisonment for a year and February of one year and a fine of KRW 400,00,000.

The defendant does not pay the above fine.

Punishment of the crime

The defendant of "2017 Gohap 27" is a person who has been in charge of the overall operation of "D gas station" in Nam-gu Incheon Metropolitan City C.

On July 25, 2012, the Defendant filed a final return on value-added tax at the Incheon Tax Office located in the Dong-gu Incheon Metropolitan City, Incheon, 75, and filed a final return on value-added tax on January 2012. The purpose of profit-making is to: (a) the fact was that the above D gas stations received goods or services from E, etc., but was supplied by E, etc., the Defendant entered the total sum of 3,457,545,45, and 453 won of the purchase price accounts from two companies and submitted it to the public official in charge, as indicated in the list of crimes in the attached Table.

" 2017 Gohap 39"

1. The parties concerned are those who run “H gas station” in Chungcheongnam-nam A from July 2014 with F, and I are those who worked as employees at the above gas station.

On September 2014, according to the F’s proposal, the Defendant altered the alcoholic beverage by installing a gas flow manipulation program on the main amusement note of the above gas station, and made profits by raising profits below the fixed quantity.

2. Notwithstanding the fact that a person violating the Weights Act does not alter any measuring instrument or use any altered measuring instrument for the purpose of manipulating the value of measurement, the Defendant paid approximately KRW 12,00,000 to the person who was unaware of the name of the above F at the above gas station around September 2014 with the above I, and had the aforementioned gas station install a program operated for the purpose of oiling under approximately 3.5% of the fixed quantity on each of the three mains of the gas station, and after the alteration was made on January 1, 2015 (from September 1, 2014, the foregoing altered measuring instrument was used, but the relevant penal provision was enforced from January 1, 2015) to March 13, 2015.

3. A petroleum retailer that violates the petroleum and alternative fuel business shall use petroleum and alternative fuel for petroleum as prescribed by Presidential Decree.