Defendant

A Imprisonment for 6 years and fines for 2,100,000,000 won and Defendant B shall be punished by imprisonment for 8 months, respectively.

Defendant

A above.

Punishment of the crime

Defendant

On October 16, 2009, A was sentenced to four years of imprisonment due to a crime of fraud, a crime of violating the Petroleum and Petroleum Substitute Fuel Business Act, a crime of violating the Punishment of Tax Evaders Act, etc. in support of the Daejeon District Court Seosan on November 16, 2009, and the parole on November 30, 201 during the execution of the sentence and the parole period expired on April 23, 201.

[2] The Defendant: (a) from May 6, 201 to February 19, 2012, the Defendant: (b) from May 6, 2011 to May 19, 201; (c) from May 23, 2011 to August 31, 2012, the “F gas station” located in Daejeon Jung-gu Daejeon in the name of G; (d) from June 4, 2012 to August 26, 2012, from around August 27, 2012 to around December 13, 2012 to around December 31, 201, the Defendant actually operated the “M gas station” located in Yongsan-gu, Chungcheongnam-gu, Daejeon in the name of Nam-si from around December 23, 201 to around October 20, 203; and (e) from around February 31, 2012 to around October 23, 2012.

1. He/she shall not issue or receive tax invoices without supplying or receiving goods or services pursuant to the provisions of the Value-Added Tax Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance, etc. of false tax invoices), and shall not submit to the Government a false list of accounts of separate sources of sales by entering them therein;

A. A. Around November 30, 201, the Defendant issued a false invoice of tax purchase in the F gas station name, as the Defendant was supplied via the F gas station in the absence of the supply of goods or services. Around November 30, 201, a false invoice of tax purchase was issued from “R” in the absence of the supply of goods or services.

In addition, from November 30, 201 to December 31, 2011, the Defendant was issued four copies of a false purchase tax invoice amounting to KRW 2,019,716,291, respectively, from two companies, such as the list of crimes (1) in attached Form 2 to December 31, 201.

B. On January 27, 2012, the Defendant reported value added taxes for the second period of No. 2, 201 under the name of the gas station in the name of I (a list of total tax invoices) at the Daejeon Tax Office located in Daejeon, Daejeon, Daejeon, on January 27, 201, and the second period value added taxes for the second period of No. 201.