1. Defendant A shall be punished by a fine of five million won;

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

1. He/she shall not allow any third person to make business registration using his/her name for the purpose of evading his/her tax or evading compulsory execution;

Nevertheless, around December 28, 2011, the Defendant permitted the registration under the name of the Defendant in the name of the proprietor of the D gas station operated by B, and the F gas station operated by E, in order to avoid taxes by purchasing and closing the fuel without materials at the D gas station office located in Gwangju Mine-gu, Gwangju.

2. Defendant B

(a) No business operator shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on December 28, 2011, the Defendant registered a business operator under A in order to avoid taxes by purchasing non-data and closing down his/her business for a short period of time while registering a business operator for a D gas station located in Gwangju Mine-gu C.

(b) No person liable to receive a tax invoice under the Value-Added Tax Act and a person liable to submit a list of total tax invoices by customer to the Government shall submit a list of total tax invoices by customer, not issued or falsely entered;

Nevertheless, from January 10, 2012 to June 26, 2012, the Defendant did not issue a tax invoice to supply the amount equivalent to KRW 1,530,000,00 from G gas stations at D gas stations operated by the Defendant in Gwangju Mine to G gas stations, which is equivalent to KRW 166,00,000 from H, which is equivalent to KRW 247,000 from I, which is equivalent to KRW 40,000 from J gas stations, with the amount equivalent to KRW 1,139,000 from unspecified persons.

Summary of Evidence

1. Defendants’ respective legal statements

1. Examination protocol of Defendant A by the prosecution;

1. Some of the suspect interrogation protocol of Defendant B by prosecution

1. The police statement of K;

1. A copy of the written accusation and the report on the completion of investigation into data;