A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment 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 a person who engages in the lubric oil sales business under the trade name of “E” in Article 29 and 214 of the D Commercial Building in Silung-si.

1. On July 25, 201, the Defendant submitted a false statement of the list of the accounts accounts of separate sources of sales to the Defendant: (a) filed a final return of the value-added tax on the said E at the tax office located in the Si-E-si located in the Si-E-si located in Si-E-si on July 25, 201; (b) notwithstanding the fact that the Defendant had not supplied goods equivalent to KRW 30,003,000 to the “F”, the Defendant submitted a false statement of the accounts of the accounts of separate sources of sales, including the false statement of the accounts of the accounts of the accounts of the amount of KRW 173,327,00, as if the goods were supplied to the trader, as if the goods equivalent to the supply price were supplied to the trader.

2. Around July 25, 2011, the Defendant submitted a false statement of the list of the accounts for separate tax accounts by the purchaser, stating the false list of the accounts for separate tax accounts by the purchaser, stating in the said tax office the false list of the accounts for separate tax accounts by the purchaser, as if he received goods equivalent to the above amount of KRW 436,030,00 from “G”, although there was no fact that he received goods equivalent to the above amount of KRW 436,00 from “G”, the Defendant submitted the said tax office with the false list of the accounts for respective tax accounts by the purchaser, as if he received goods from the trader.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. A written accusation, the background of the offense, the written opinion on the treatment thereof, the list of evidentiary documents, and the report on completion of an investigation into value-added tax;

1. Inquiries and answers (H) and written answers (A);

1. A list of total tax invoices by customer and an electronic tax invoice;

1. Application of Acts and subordinate statutes to investigation reports (receiving a list of total tax invoices);

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012) concerning the crime

1. Article 40 of the Criminal Act of the Commercial Competition;

1. Selection of imprisonment with prison labor chosen;

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