Defendant

A Imprisonment of three years and six months and fine of 2,500,000,000 won, and Defendant B shall be punished by imprisonment of eight months, respectively.

Defendant

A.

Punishment of the crime

Defendant A, from July 1, 2009 to April 30, 2010, “G gas station” in the name of ASEAN from November 5, 2009 to June 30, 2010; “I gas station” in the name of Z from November 5, 2009 to June 30, 2010; “L gas station” in the name of ASEAN from January 21, 2010 to October 30, 2010; “ from May 22, 2010 to 30, from May 31, 2010 to 10, 2010 to 10: (a) from May 21, 2010 to 20, to 2010 to 20: (b) from May 31, 2010 to 10 to 20: (c) from Q gas station in the name of ASEAN;

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) of Defendant A shall issue or issue any goods or service for profit-making purposes without supplying or being supplied with such goods or service, or submit a false list of total tax invoices by seller under the Value-Added Tax Act;

A. A. Around October 25, 2009, the Defendant submitted a false list of total tax invoices by seller. Around October 25, 2009, the Defendant filed a value-added tax return on the G gas station at 550, Dong-dong, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, on two (2) years (scheduled) in 2009, on the G gas station. Although there was no fact that the Defendant was supplied with goods or services under the Value-Added Tax Act, the Defendant prepared and submitted a list of total tax invoices by seller as if he were provided with each of the goods equivalent to KRW 484,60,100 from July 1, 2009 to September 30, 2009.

In addition, as set out in [Attachment 1] Nos. 1 to 11, the Defendant, in the same manner, committed G gas stations, I gas stations, L gas stations, O gas stations, and R gas stations, as set out in [Attachment 1] No. 2009 to 2010.