Defendant shall be punished by imprisonment for one year and a fine of 1,00,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

[criminal history] On April 9, 2009, the Defendant was sentenced to one year of imprisonment with prison labor for a violation of the Narcotics Control Act at the Gwangju District Court on April 9, 2009, and completed the execution of the sentence at the Ansan Prison on March 5, 2010.

[2] The Defendant, from October 15, 2010 to January 4, 2012, is a person who operated a “AO gas station” located in the voice group of Chungcheongbuk-gun and operated an oil sales business.

No person shall deliver or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services for profit, and shall submit to the Government a list of invoices by seller on a false basis.

Nevertheless, during the period from July 1, 201 to December 31, 201 of the same year, the Defendant intended to receive false tax invoices on the condition that 2% of the tax invoice supply value is paid from AP (the representative: Q) in the above “AO oil station” as commission fees. The Defendant received six copies of false tax invoices even though he did not have received oil from the above AP, and submitted a list of accounts by individual purchaser, stating the false amount of value added taxes for the second taxable period from AP in 724 as of January 25, 2012, when filing a return of value added taxes for the second taxable period from PP in 201, and submitting a list of accounts by individual purchaser, stating the amount of oil supplied from AP in total,621,80,001.

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation, a list of accounts of separate accounts by customer, an investigation report (AP representative's hearing of statements by AP telephone and attaching related judgments);

1. Previous convictions: The application of Acts and subordinate statutes to inquire about criminal history and report criminal investigations (prior convictions of suspects and repeated crimes);

1. Article 8-2(1)2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning criminal facts.