A defendant shall be punished by imprisonment with prison labor for not more than ten months and by a fine not exceeding three million won.

However, the above imprisonment for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On October 9, 2012, the Defendant was sentenced to eight months in the Busan District Court to commit a violation of the Petroleum and Petroleum Substitute Fuel Business Act, and the judgment became final and conclusive on January 5, 2013.

From January 201 to June 2012, the Defendant: (a) lent a business registration under the name of “E” from Kimhae-si to June 2012; and (b) actually operated a business registration under the name of “E”.

No person shall supply goods or services, and submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act by entering it falsely.

Nevertheless, the defendant committed a violation over two occasions as follows.

1. On July 25, 2011, the Defendant: (a) around July 25, 201, Kim Jong-dong, Kim Jong-dong, Kim Jong-dong, submitted a false list of the total tax invoices by seller, stating a false list of the total tax invoices by seller, as he/she supplied goods or services equivalent to KRW 64,120,000 in total, although he/she did not supply goods or services to G (representative H) and I (representative J) even though he/she did not supply goods or services.

2. On January 27, 2012, the Defendant committed the crime of January 27, 2012: (a) around January 27, 2012, on the fact in the above Kimhae (representative L), M (representative N),O (P), and G (representative H) provided goods or services in total amount of KRW 1,560,471,000, although there was no supply of goods or services, the Defendant entered a false list of the tax invoices by customer and submitted a false list of the tax invoices by customer.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of witness F;

1. An accusation, a report on investigation related to trade order, and a final return of value-added tax by each general taxable person;

1. Previous convictions in judgment: Criminal records, investigation reports (No. 11), and application of Acts and subordinate statutes of two copies of judgment;

1. The relevant Act on the Punishment of Tax Evaders (amended by Act No. 11210, Jan. 16, 2012); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 16, 201); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Mar. 3, 20