Defendant

A shall be punished by imprisonment of two years and fine of seven hundred million won, by imprisonment of 8 months and fine of 350 million won, respectively.

Punishment of the crime

[2012Gohap139] Defendant A, along with Defendant B, leased and operated the F station of limited liability company in Jung-Eup (hereinafter “F station”) from January 1, 2010, Defendant A changed the name of the individual entrepreneur in the name of Defendant B around May 24, 201.

1. Defendants

A. The Defendants in violation of the Punishment of Tax Evaders Act following the business registration using another person’s name borrowed the name of the business operator on the condition that they pay KRW 5 million per month to I introduced from H operating the G gas station in order to evade the value-added tax on the operation of the gas station, while being supplied with non-data, and attempted to change the name B in the name of I. However, as the change becomes difficult due to the lessor’s opposition, Defendant B and I were registered as joint business operators, and later, I were able to change the business operator under one’s own name.

No person shall make a business registration using another person's name for the purpose of evading tax evasion or compulsory execution.

On July 19, 2011, the Defendants conspired to change the name of the business operator of the Fju station from Defendant B to Defendant I and B for the purpose of evading the value-added tax in the Si/Madong 610, Jung-dong, Jung-dong, Jung-si, and registered the business owner shares as 170% and Defendant B 30% for the purpose of making I as an oligopolistic shareholder.

(b) No person who violates the Punishment of Tax Evaders Act due to false entry or submission of a list of total tax invoices by purchaser or seller shall enter a list of total tax invoices by seller under the Value-Added Tax Act and submit it to the Government;

On July 25, 2011, Defendants conspired to submit one copy of the total invoice by individual purchaser of KRW 391,578,389, which was prepared in falsity, based on a false tax invoice received from J, K, and G gas station in order to collect the purchase amount, to the said tax office.

C. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice).