A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant, a person operating a D gas station in Jeonnam-gun C, and the Defendant did not sell 2,940 liters via E on September 12, 2010, and paid off the sales proceeds of 2,940 liters via E with the tax-free credit card for farmers and fishermen, and offsets it against the Defendant’s credit payment claims against E., however, on October 14, 2010, when applying for the refund of the abated or exempted tax amount on September 14, 2010 for the refund of the abated or exempted tax amount, as if the Defendant actually sold the above transit to E, the Defendant applied for the refund of 1,554,525 won in total, including the traffic, energy and environment tax, etc., and received a refund from around 2012 to April 12, 2012 by the above method as stated in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. A written accusation;

1. Application of Acts and subordinate statutes for tax-free refund;

1. Relevant provisions concerning the facts constituting the crime, and the text of Article 3 (1) of the Punishment of Tax Evaders Act and the choice of imprisonment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act suspended execution (including the fact that the defendant has no record of crime, against the crime of this case, and that the amount of KRW 163 million has been returned to the National Tax Service, etc.);