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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

(e).

Punishment of the crime

The defendant is a person who operates a Djun station in Gyeonggi-si C.

No act of submitting to the Government a list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

Nevertheless, the Defendant, however, is in the Namyang-si Department of Tax Affairs in the Guri-si Tri-si.

1. In filing the final return of value-added tax on July 21, 2010, the fact that: (a) although there was no fact that the oil was supplied from pan-energy Co., Ltd. (hereinafter “pan-energy”) and from pan-Energy Co., Ltd. (hereinafter “former Energy”), the remaining oil equivalent to KRW 54,072,727 from the value of supply of pan-energy during the period from April 1, 2010 to June 30, 2010; (b) submitted a list of individual tax invoices by seller as if each oil equivalent to KRW 258,636,364 was supplied from the daily energy, and as if each oil was supplied from the supply price of 258,636,364 won;

2. On January 24, 2011, at the time of filing the final return of value-added tax at the end of 2010, there was no fact that oil was supplied from the Hanjin Energy and Multi-Energy Co., Ltd. (hereinafter “multi-Energy”), but the completion was submitted by stating in falsity the list of individual suppliers’ tax invoices, as if the oil equivalent to KRW 219,872,726 was supplied from the Japanese-powered energy during the period from July 1, 2010 to December 31, 2010, with the supply price of KRW 258,681,820 from the multi-energy.

Summary of Evidence

1. A written accusation against the accused in the first protocol of trial (the director of the South-North Korean Tax Office);

1. Each tax invoice;

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller (2: 30 pages from among the first period, two investigation records, 2010) and the list of total tax invoices by seller (2 years from 2010);

1. Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the relevant criminal facts and the selection of punishment.