A shall be punished by imprisonment with prison labor for four months and by imprisonment for eight months.

However, from the date this judgment became final and conclusive, Defendant.

1. From around December 2004 to February 2, 2010, Defendant A engaged in petroleum retail business with the trade name “F station” in Suwon-si Station E, and from March 2010 to November 201, Defendant A engaged in petroleum retail business with the trade name “H station” from Osan-si.

A petroleum retailer shall not use or sell petroleum to be used by farmers, persons engaged in forestry, and fishermen for purposes of agriculture, forestry, or fishery for other purposes to evade taxes or receive a tax refund or deduction by fraudulent or other unlawful means.

Nevertheless, Defendant A, around November 10, 2008, sold the transit to the general public without selling it for the purpose of agriculture to I, a farmer, but instead sold it to I for the purpose of agriculture, Defendant A applied for a refund of tax-free or reduced tax amounting to KRW 3,909,432, including the traffic tax, education tax, driving tax, etc. on the above 8,220-liters around that time, and received a refund in the same manner from around that time until December 16, 2010 by denying the total of 18,539,4888 won of tax imposed on the 38,984liters of duty-free oil from around December 16, 201.

As a result, Defendant A used and sold petroleum to be used by farmers, persons engaged in forestry, and fishermen for purposes other than those of agriculture, forestry, and fishery, or was refunded taxes by fraud or fraudulent act.

2. Defendant B engaged in petroleum retail business with the trade name “K” from October 2, 2001 to August 2, 2011, Defendant B engaged in petroleum retail business.

A petroleum retailer shall not evade taxes or receive tax refund or deduction by using and selling petroleum to be used by farmers, persons engaged in forestry, and fishermen for purposes of agriculture, forestry and fishery for other purposes.

Nevertheless, the defendant.