A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

The defendant is a person who has operated a D gas station in Daejeon Seo-gu C.

1. On June 30, 2012, the Defendant submitted the list of total tax invoices by customer, entering the list of total tax invoices by customer into the list of total tax invoices as if he/she was supplied with goods or services equivalent to KRW 199,418,182 from distribution of large petroleum by customer and submitted the list of total tax invoices by entering it in the list of total tax invoices by customer.

However, the fact is that D's gas station did not receive goods or services equivalent to the same amount during the first period of 2012 from the distribution of D's gas station (main oil).

The defendant, including this, entered the list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices by list of total tax invoices, and submitted it to the government.

Accordingly, the Defendant did not receive goods or services, entered the supply price of KRW 2,463,345,00 in the list of total tax invoices by customer, and submitted it to the government.

2. On June 30, 2012, the Defendant submitted a false entry into the list of buyer by buyer, stating the amount of KRW 2,403,00 in the list of buyer by buyer as if D gas stations supplied goods or services equivalent to KRW 2,403,00.

However, the fact that D gas stations did not supply goods or services equivalent to the same amount during the first period of 2012.

Accordingly, the defendant did not supply goods or services but entered 2,403,00 won in the total tax invoice by buyer on January 1, 2012 and submitted it to the government.

Summary of Evidence

1. The defendant's statement on the second trial date in court;

1. A copy of the protocol of prosecutorial statement concerning F (including the part concerning theG statement);

1. A written accusation;

1. A report on completion of investigation of value-added tax;

1. Investigation report on the relevant suspected case;

1. The total tax invoice by buyer and the total tax invoice by buyer: