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Defendant shall be punished by imprisonment for a term of two years and fine of three thousand won,00,000 won.
6. When the defendant does not pay a fine;
Reasons
Punishment of the crime
The Defendant, “E gas station” from January 13, 2015 to August 10, 2015, along with B, operated the gas station under the name of “E gas station” from the voice group of Chungcheongbuk-gun to D. From January 2015 to May 2016, the Defendant changed the trade name into “G gas station”, “H stock company”, “G gas station”, and operated the gas station from July 13, 2015 to May 2016.
The Defendant and B purchased and sold “data-free oil” in the oil station operated as above, and entrusted L and B with the tax-related duties of the oil station operated by them to L and B, and the aforementioned L and M managed the gas station at 20 places, such as the above E oil station, G oil station, and K oil station, and made a false tax invoice, as if the gas stations supplied oil to the minimum amount of value added to each gas station.
E Oil stations and D names (from January 13, 2015 to August 10, 2015)
1. Reporting on value-added taxes at the first time, 2015;
A. On July 2015, the Defendant, in collusion with the above B, M, etc., submitted a false list of total tax invoices by the purchaser, filed a false list of value added taxes on E at the voice tax office located in the voice branch located in Chungcheongnam-gun, Chungcheongnam-gun, in 2015. The Defendant submitted a false list of total tax invoices by the purchaser, stating that E was supplied with petroleum equivalent to KRW 2,390,636,358 from the N stations during the first period of 2015, and KRW 682,99,99,99 from the O gas stations. However, the Defendant submitted a false list of total tax invoices by the purchaser and the O gas stations, even though there was no supply of petroleum equivalent to KRW 3,073,636,357 from the supply of petroleum products.
B. On July 2015, the Defendant, in collusion with the above B, M, etc., submitted a false list of total tax invoices by customer, filed a return of value added tax on E gas stations at the above voice tax offices on July 2015, and on fact, E gas stations at P stations during the first period of January 2015.