1. Defendant A shall be punished by imprisonment for four months.

However, the above sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

[criminal history] Defendant A was sentenced to imprisonment with labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Changwon District Court on February 6, 2015, and the judgment became final and conclusive on May 29, 2015.

[Criminal facts] Defendant B is a company that operated a gas station E in Gwangjin-si, Namyang-si, and Defendant A is a substantial operator of the above company.

1. No person who is liable to evade taxes by manufacturing similar petroleum products;

Nevertheless, around August 1, 2012, the Defendant manufactured 20,000 liter transit 20,000 liters mixed with 16,000 liters on several occasions in a storage tank for oil oil, such as the above gas station underground around August 1, 2012, and sold it around that time, but did not report and pay by September 30, 2012, which is the time limit for reporting and payment of traffic, energy, and environment taxes, from that time until April 12, 2013, even though he/she manufactured and sold 370,000 liters transit through 8 times in total, as described in the list of crimes in the attached Form, and failed to pay the total amount of 370,000,000 won for traffic, energy, and environment over three occasions, thereby evading taxes.

2. Defendant B, a representative of the Defendant, committed a violation as described in paragraph (1).

Summary of Evidence

Defendant

A and F’s legal statement G, a written accusation of police statements filed against H, and a report on the investigation of accompanying documents (1-3j of the submission of additional evidence by the accuser), and an investigation report on the judgment of confirmation of accompanying documents (the confirmation date of the judgment A by the suspect A), and an investigation report (the confirmation date of the method of calculating the amount of evaded tax when manufacturing fake transit). The application of statutes

1. Article 5 of the former Punishment of Tax Evaders Act (amended by Act No. 11613, Jan. 1, 2013) and Article 5 of the former Punishment of Tax Evaders Act (amended by Act No. 11613, Jan. 1, 2013); Defendant B: former Punishment of Tax Evaders Act (amended by Act No. 11613, Jan. 1, 2013).