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Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,900,000.
The defendant does not pay the above fine.
Reasons
Punishment of the crime
The Defendant and C distributed oil without sources, and purchased the headquarters of D Co., Ltd and E Co., Ltd. in order to create data, such as tax invoices following the distribution, and the Defendant overall control over the business of distributing oil without sources.
1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.) due to false preparation of a list of total
A. The Defendant of the first final return on April 1, 2006: (a) although there was no fact that D Co., Ltd. was supplied with oil of KRW 5,677,903,637 from around April 1, 2006 to June 30, 2006, the Defendant issued a false tax invoice in Chapter 3 of the said G issuance as if he was supplied with oil equivalent to the said amount; (b) based on this, the Defendant prepared a false tax return stating as if he purchased oil of KRW 5,677,903,637 from G to June 30, 206, which entered as if he purchased oil of KRW 5,677,903,637 from G from around July 25, 2006.
B. On July 1, 2006, the Defendant: (a) did not receive a total of KRW 3,570,307,272 from the said G from around July 1, 2006 to September 30, 2006, the Defendant issued a false tax invoice in Chapter 3 of the said G issuance as if he was supplied with oil equivalent to the said amount; (b) on this basis, the Defendant prepared a false value-added tax return stating as if he purchased the total amount of KRW 3,570,307,272 from G to the total amount of KRW 3,570,30,307,272 from the company on the list of total tax invoices by seller; and (c) submitted the said list to the Government through H, a tax agent, around October 25, 2006.
2. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) due to the issuance, receipt, and false preparation of a list of total tax invoices by the headquarters E, from March 207 to March 2007.