A shall be punished by imprisonment for six months, by a fine of 1,00,000 won.

Defendant

B The above fine.

1. On December 2, 2011, Defendant A supplied duty-free oil at the branch of the Gosong Gun Cooperative D located in Chungcheongnam-gun, Jeonnam-gun on December 2, 201, and Defendant A, despite the fact that the Defendant was able to share it to the Defendant’s automobile, Defendant A was issued a written order for oil out of tin by presenting a tax-free oil supply card to E, a person in charge of supplying duty-free oil, who presented it to the Defendant’s ship, and then received a written order for oil out in tin, from G located in F, to receive 400 liters of the victim's duty-free oil equivalent to KRW 412,300,00 from the date and time to January 17, 2013, Defendant A acquired approximately 15,688,250,000 liter by the same method during a total of 20 times from the date and time to January 17, 2013 as indicated in the list of crimes (1).

2. The Defendants’ co-offenders used the eligibility for the exemption oil for the fishery by Defendant A to share the duty-free oil for the fishery to Defendant B without eligibility for the exemption oil for the fishery, but conspired to deceiving the person in charge of the branch office D of the High Military Cooperative as if he would own the Defendant’s vessel, thereby deceiving the person in charge of the fishery exemption oil for the fishery. On November 7, 2012, the Defendants, who was in charge of the supply of the duty-free oil, presented the duty-free oil supply card to E, who was in charge of the supply of the Defendant’s vessel, presented the duty-free oil at the I oil station located in H, and then obtained the order of oil withdrawal and delivery at the 1,050,350 won for the fishery exemption oil for the fishery of KRW 1,00,000, the total amount of the duty-free oil for the fishery of KRW 400,1400,1400 through the attached list of crimes (2) and obtained the order to share the tax exemption oil for the fishery.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement to E by the police;

1. A duplicate of the tax-free oil supply card for the fishing industry;