A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 700 million.

When the defendant does not pay the above fine.

Punishment of the crime

On July 2012, the Defendant lent the name of each business entity to D for the business registration of “F gas station” located in G at the same time on September 2012, the Defendant: (a) purchased false tax invoices; and (b) subsequently lent the name in order to assist D to evade the value-added tax by fraud or other unlawful means; and (c) made it easier for D to commit the following crimes by easily entering a list of total tax invoices by seller in the manner of submitting to the tax office, as if the oil was actually supplied, even if the oil was not supplied in accordance with the above D’s instructions, even if the oil was not actually supplied, the Defendant provided the list of total tax invoices by seller and submitted it falsely to the tax office.

1. On January 25, 2013, D related to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) filed a final return on value added to the said F station in the 27 Lyando-Indune-Eup, in order to file a final return on value added to the said F station in 2012. The fact was that the F station did not receive the oil from I, but it actually purchased the oil equivalent to KRW 512,181,818 from I on a list of tax invoices by seller, stating the said amount as purchase price and filing a final return on the same amount as if it actually purchased the oil equivalent to KRW 51,218,182, such as deduction of KRW 51,218,182, the sum of value added to KRW 710,081,819, on three occasions in total, as shown in the list of crimes, such as the list of crimes in which it was committed.

2. D related to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) provides a final return on the value-added tax for the second period of February 2012 to the above F gas station at the 27 Espony Espony Espon 25, 2013. The fact is that the F gas station received oil equivalent to KRW 512,181,818 from I, although the F gas station was not supplied with the oil equivalent to the amount of KRW 512,18,00,000, including a false list of tax invoices for individual suppliers until April 30, 2013, as shown in the list of crimes attached hereto, and the total supply amount is 7,100.