The defendant is not guilty, and the summary of the judgment of innocence is publicly notified.

1. The summary of the facts charged in this case is that the Defendant was unemployed of the “D gas station” in Kim Jong-si, Kimpo-si.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

A. On November 30, 2010, the Defendant issued a false tax invoice as if he was supplied with oil equivalent to KRW 118,909,091 from the above company, even though he did not have received oil from the said company, the Defendant was issued a false tax invoice.

In addition, the Defendant’s list of crimes is attached from November 30, 2010 to March 31, 201.

As stated in paragraph (1), a false purchase tax invoice amounting to KRW 2,655,954,54,547 was issued, respectively.

B. Around October 31, 2010, the Defendant issued a sales tax invoice at the above “D gas station” office, and even though there was no fact that he supplied the oil to E, the Defendant issued a false tax invoice as if he supplied the oil equivalent to KRW 2,818,182 to the above E.

In addition, the defendant was committed from October 31, 2010 to December 31, 2010.

As stated in the paragraph, 31 copies of false sales tax invoice were issued in an amount equivalent to 102,272,742 won, respectively.

2. Determination

A. Comprehensively taking account of the details and legislative purport of Article 10(3)1 and 3 of the Punishment of Tax Evaders Act, Article 10(3)1 of the same Act covers an act where a person who does not supply goods or services (hereinafter “goods, etc.”) issues a tax invoice indicating himself/herself as a supplier, or a person who does not receive goods, etc. is issued a tax invoice indicating himself/herself as a person who is supplied with the goods, etc., and subparagraph 3 of the same paragraph does not exceed the aggregate table of tax invoices by seller for the supply of goods, etc.