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(영문) 서울북부지방법원 2018.11.07 2017나39960

물품대금

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

Reasons

Basic Facts

The plaintiff between the plaintiff and the defendant is a person who runs a petroleum sales business without being registered with the competent authority in Scheon-si D.

The defendants are farmers who cultivate each spatha in the Gangwon-gu Yang-gun E, and have installed and used a boiler for the purpose of cultivating them.

In order to cultivate Pacific, the Defendants are oil supplied to farmers at the price exempted from value-added tax, traffic tax, energy tax, environment tax, education tax, driving tax, etc. under the special taxation system to support the oil necessary for farming by farmers. Farmers meeting certain requirements are entitled to purchase the oil at the oil price (tax-free price) traded on the market using the card after obtaining a tax-free oil purchase card (tax-free oil) with the allocation of tax-free oil in accordance with the requirements for allocation of tax-free oil from the FFFFFF, the management organization of free petroleum, and then use the said tax-free oil at the oil price (tax-free oil) traded on the market using the card. Although the oil can be used as a boiler fuel with the distribution of the boiler, from around 2009, the Defendants used the oil price less than the tax-free oil through the increase of oil price.

The Plaintiff and the Defendants conspired to purchase tax-free diesel transit but did not intend to use it for the cultivation of Pakistan, but by the following methods, Defendant B obtained an approval for a total of 185,000 liters throughout 11 times from December 24, 2009 to March 14, 2013 and obtained an approval for an allocation of tax-free diesel transit (total of 305,661,050 won) and property interest equivalent to the amount of the dutiable value (total of 177,071,30 won) and the amount of the tax-free transit (total of 177,071,300 won), and Defendant C obtained an approval for an allocation of the total of 399,600 liters via the following methods over 21 times from December 24, 2009 to March 6, 2013:

(c).