1. Defendant A shall be punished by a fine of KRW 4,000,000.

When the defendant does not pay the above fine.

Punishment of the crime

[2017 Highest 2838] Defendant A is the representative of G in Mineyang City F from May 23, 2012 to December 12, 2012, and Defendant B is the person who actually operates the above G.

A sum table of tax invoices by purchaser shall not be submitted to the Government without supplying goods or services under the Value-Added Tax Act, by stating in falsity a sum table of tax invoices by purchaser.

On January 24, 2013, the Defendants filed a final return on the value-added tax for the said G at the net tax office located in 1379, 1379, 2012, and submitted to H a false list of total tax invoices by sales place as if they were supplied with the goods equivalent to the same amount, and as if they were supplied with the goods equivalent to 30,050,000 won, the Defendants entered a false list of total tax invoices by sales place and submitted a false list of total tax invoices by sales place to public officials in charge of the said tax office, as shown in the attached list of crimes.

As a result, Defendants conspired to supply goods or services under the Value-Added Tax Act, and submitted to the Government a list of total tax invoices by customer with false entries.

[2017 Highest 2990] Defendant B is a person who actually operates “J” in Mayang-si I.

No person shall manufacture, import, store, transport, keep or sell fake petroleum products.

Nevertheless, Defendant 2 sold fake petroleum products with approximately 90% of oil on credit at the construction site located in Manyang-si on July 21, 2017, as if Defendant 2 had oil to Pokes, which is a construction machinery equipment, at the construction site located in Manyang-si, and as if Defendant 2 sold 51-liters of fake petroleum products which are mixed with about 90% of oil.

Accordingly, the Defendant sold fake petroleum products.

Summary of Evidence

[2017 Highest 2838]

1. Defendants’ respective legal statements

1. Each written accusation;

1. A list of tax invoices and a list of tax invoices by customer (2017 high group 2990);

1. Defendant B’s legal statement

1. Statement of the police statement with respect to M;