A A Fine of 10,00,000 won, Defendant B of 9,000,000 won, Defendant C of 9,00,000 won, and Defendant C of 9,00,00 won.

[Status of Defendants] Defendant A is the actual owner and owner of Gangseo-gu Busan Metropolitan City fishing G on inland waters registered in the name of wife F.

Defendant

B is the owner of the H's and the owner of the Busan Gangseo-gu fishing vessel for inland waters registered in its name.

Defendant

C is the owner of the I's and the owner of an inland fishing vessel registered in the name of Gangseo-gu Busan Metropolitan Government.

Defendant

D is the owner and owner of the ship in Busan Gangseo-gu fishing vessel for inland waters registered in its name.

K operates the “N gas station” in the Gangseo-gu Busan Metropolitan City L from around 2008, and around that time, K is a petroleum retailer that can sell duty-free petroleum from the Central Association of Nonghyup pursuant to the special provisions on the application of zero tax rate and tax exemption for the value-added tax on machinery and materials and petroleum for agriculture, livestock industry, forestry, forestry, and fishery at the Gangseo-gu Busan Metropolitan City L, and is a petroleum retailer that supplied duty-free petroleum for inland fishing vessels in Gangseo-gu Busan Metropolitan City.

[2] Article 106-2 (1) 1 of the Act on Special Cases concerning Taxation provides that fishermen shall prepare a special taxation system for the supply of petroleum products for the purpose of reporting to a cooperative under the Agricultural Cooperative Act, the National Federation under the Agricultural Cooperatives Act, or the National Federation or the National Federation under the Cooperative Act of Fisheries with respect to fishing vessels for inland water to be used by fishermen, such as fishing village fraternities or individuals, to supply fishermen with petroleum products at the price exempted from transportation, energy, environmental tax, education tax, etc. while supporting the petroleum products necessary for fisheries (hereinafter referred to as "self-employed petroleum"), and where petroleum products supplied to fishermen by petroleum retailers, such as gas stations, are supplied with petroleum products subject to tax-free petroleum supply after receiving a tax-free petroleum supply, a petroleum retailer may receive a refund of the exempted tax amount, or obtain a deduction from the amount of tax to be paid or collected upon request from the competent tax office.

Inland fishing in the Seo-dong river located in Gangseo-gu Busan Metropolitan City.