A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On July 12, 2018, the Defendant was sentenced to a suspended sentence of one year for the violation of the Punishment of Tax Evaders Act at the Daejeon District Court on the 20th of the same month, and the judgment became final and conclusive on the 20th of the same month. From July 2017 to December 12 of the same year, the Defendant was a person who operated the gas station in the name of “C” in Incheon City B from around July 2017 to around December 201, and no person was issued a tax invoice under the Value-Added Tax Act by an agreement with a person who is obligated to receive the tax invoice under the Value-Added Tax Act. However,

The Defendant, around August 9, 2017, received oil equivalent to KRW 22,727,273 from “D” among oil-free oil sellers, and did not issue a tax invoice even if the Defendant received oil equivalent to KRW 22,727,273 from “D,” and did not issue a tax invoice even from the above date to December 14, 2017, even though the Defendant received oil equivalent to KRW 1,703,181,818 from “D” over a total of 81 times, as indicated in the list of crimes in the attached Table.

Accordingly, the Defendant did not receive a tax invoice in collusion with the above one name "D".

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement of E;

1. A written accusation, a report on termination of investigation into a crime by tax invoices, a report on investigation (Evidence List Nos. 16), a list of crimes, and a statement of account transactions of a suspect;

1. Previous convictions in judgment: Inquiry results, investigation reports (Evidence No. 14), application of statutes of the judgment;

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the relevant criminal facts;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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

1. Article 62 (1) of the Criminal Act;

1. Fully considering the following conditions of sentencing under Article 62-2 of the Social Service Order Criminal Act and the Defendant’s age, character and conduct, environment, and the circumstances before and after the instant crime.