A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated a D gas station located in Nam-gu Incheon Metropolitan City, Nam-gu, from March 8, 2016 to January 4, 2017.

No one shall receive a tax invoice from a person who has conspired with another person who is obligated to receive a tax invoice for the supply of goods or services and receive a tax invoice.

Nevertheless, on April 11, 2016, the Defendant introduced a single oil seller, who is an oil seller, and agreed not to receive a tax invoice instead of receiving the oil at a lower price than the market price, at the oil seller, at the oil station around April 11, 2016, but did not receive a tax invoice for the above oil supply portion from around 145 times from around 2,935,085,45 won, as stated in the attached crime list, even though the Defendant was supplied with a kind of “free material” in the above oil seller’s supply price, and did not receive a tax invoice for the above oil supply portion from around 2,909,09,091.

Summary of Evidence

1. Partial statement of the defendant;

1. Written accusation by the head of the Incheon Tax Office;

1. A report on termination of an investigation into violation of tax invoices;

1. A comprehensive report of D gas stations’ “16-17-3 note”; D gas stations’ shipment details from 11-17-3 note; D gas stations’ entry into “16-11-17-3 note”; and details of D gas stations’ entry into “16-11-17-3 note.”

1. Details of estimation of purchase of D gas stations' non-data;

1. Details of agreed amounts on not receiving the tax invoice by means of tax invoices and credit card sales;

1. The details of credit card sales, details of the purchase tax account, and tax account statement [the defendant and the defense counsel did not agree that the tax account statement will not be issued instead of receiving oil at a price lower than the market price with one person E.

“To the effect that “” is asserted.

However, according to the contents of the defendant's statement in the prosecutor's investigation, the tax invoice that the defendant would receive from E is corresponding.