A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is the representative of “B” who runs the retail business of petroleum products.

1. A person obligated to prepare and issue a tax invoice under the tax-related Acts not to issue a tax invoice shall not issue such tax invoice;

Although the Defendant supplied oil equivalent to KRW 1,717,804, which is a selling agent, at around November 2014, in the Namyang-gun C and 1st century, to the Jeju Won Construction Co., Ltd., Ltd., the Defendant did not issue a tax invoice for the main construction of the supplier B from that time to May 31, 2015, and did not issue seven copies of the tax invoice equivalent to the total supply value of KRW 205,557,015, in total, on the same seven occasions, as in the list of crimes (1) in attached Form B.

2. No person who issues a tax invoice shall issue a tax invoice without supplying goods or services;

On March 31, 2015, the Defendant issued seven copies of the tax invoice amounting to KRW 525,314,868 in the attached Table No. 1 through 7 of the crime sight table (2) from that time until August 7, 2015, as if he/she supplied oil equivalent to KRW 154,545,455 in supply value to F Co., Ltd., a seller, although there was no fact that B supplied goods or services to F Co., Ltd., the Defendant: (a) around March 31, 2015.

3. No person who is obligated to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts shall issue tax invoices by entering false matters therein;

The Defendant: (a) around August 31, 2015, at the office of Gyeyang-gu Incheon building C, 809-2, and (b) at the office of Gyeyang-gu, Gyeyang-gu, Incheon; and (c) even though both Gus, Co., Ltd., a seller, supplied oil equivalent to KRW 106,56,545, to the United Nations, the seller Co., Ltd., Ltd., at the supply price of both Gus, 124,459.