Defendant shall be punished by a fine of KRW 15 million.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is a person who has operated a D Liquor Office in the name of E in North Korea-gu C at Port.

1. He/she shall not register a business with another person's name for the purpose of evading taxes on the borrowed name or evading compulsory execution;

Nevertheless, on June 10, 2014, the Defendant registered the operator of the Daju station in North Korea-Gu C at port using the name of E on June 10, 2014 for the purpose of tax avoidance or compulsory execution.

2. No person who submits a list of total tax invoices by customer entered in falsehood shall submit to the Government a list of total tax invoices entered in false entries without supplying or being supplied with the goods or services.

A. On July 25, 2014, the Defendant filed a list of total tax invoices with the public officials in charge of the supply of the amount of oil equivalent to KRW 31,200,000, although there was no supply of oil equivalent to the amount of KRW 31,20,000 from F.

B. On January 26, 2015, the Defendant reported the value-added tax on the D gas stations at the above Port Tax Office on February 26, 2014, and submitted a false list of total tax invoices to the public official in charge, as if he was supplied with the oil equivalent to KRW 141,145,455, even though he was not supplied with the said amount.

C. On July 24, 2015, the Defendant reported the value-added tax on D gas stations on July 24, 2015, the Defendant submitted to the public official in charge of the supply of the total tax invoice by customer stating a false amount of equivalent to KRW 86,727,273, even though he/she had not received the supply of oil equivalent to KRW 86,727,273 from G.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the interrogation of suspects of E;

1. Value-added tax returns, a list of purchase tax invoices, materials on arrears; and