A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

On October 21, 2014, the Defendant was sentenced to eight months of imprisonment for a crime of violating the Punishment of Tax Evaders Act at the Daejeon District Court on October 21, 2014, and the judgment became final and conclusive on October 29, 2014.

On December 2, 2011, the Defendant, despite being aware that he was operating a gas station in a way that is not normal, such as receiving the false tax invoice of “D”, had “D” establish “E gas station” and “F gas station” with the name of the Defendant used the name of the Defendant and received a certain amount of money each month.

1. Accordingly, in collusion with the aforementioned “D”, at the Seosan tax office located in Seosan-si around July 2012, the Defendant submitted a list of the invoice for each purchase price at the end of January 2012 stating that the “E gas station” located in Seosan-si was supplied by H, F, and I during the first period of 2012, that the “E gas station” did not have received goods from H, F, and I. As such, the Defendant submitted a list of the invoice for each purchase price at the end of January 2012, stating that the “E gas station” was supplied with the goods from H, 963,636 won from F gas stations, and KRW 139,963,636 won from F gas stations, and KRW 2,682,763,63,66 won from I.

2. On January 2013, the Defendant: (a) in collusion with the foregoing “D”; (b) did not receive goods from J during the second period of 2012, the fact that the said “E gas station” was supplied by the said “E gas station; (c) provided a false list of the accounts for each purchase price for the second period of 2,744,698,182, stating that the “E gas station” received goods from J.

3. On January 2013, the Defendant: (a) in collusion with the foregoing “D”; and (b) in the Seo-gu Daejeon District Tax Office located in Daejeon Daejeon Daejeon Daejeon, the fact was that the “F gas station” located in K was supplied by J during the second period of 2012; (c) inasmuch as the “F gas station” did not receive goods from J during the second period of 2012, the Defendant submitted a list of the separate tax invoices by the purchaser at the second period of 2012, stating that the “F gas station” was supplied with goods equivalent to KRW 5,016,727,274.

Summary of Evidence

1. Statement by the defendant in court;

1. Each statement made to the defendant by the prosecution concerning the suspect interrogation protocol;

1. Each statement of each written accusation prepared by the head of the relevant tax office;

1. Entry of a letter of complaint prepared by the head of the Daejeon Tax Office; and

1. Daejeon District Court.