Defendant shall be punished by a fine of KRW 5,000,000.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

The defendant was a person who operated the "Criju station" in Nam-gu Incheon Metropolitan City B.

No person who is liable to receive a tax invoice under the Value-Added Tax Act and a person who is obligated to submit a list of total tax invoices by seller to the Government shall be issued a tax invoice in collusion or issued a tax invoice with a false statement.

Nevertheless, the defendant from January 16, 2017 to the same year.

6. Until 30. When operating the above C gas station, there was no tax invoice in exchange for the supply value of light oil and gasoline equivalent to the total value of 2,109,622,687 won as stated in the list of crimes in the annexed sheet.

Summary of Evidence

1. Defendant's legal statement;

1. A report on the closure of the investigation into a tax offense, and the sales volume and sales amount in the COS of a gas station in 2017;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;