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

On December 13, 2011, the Defendant was issued a summary order of KRW 4 million for fraud, such as unlawful use of tax-free oil cards, at the Jeju District Court around December 13, 201, and is not entitled to supply tax-free petroleum for two years from September 14, 201 to September 13, 2013.

Accordingly, the Defendant received tax-free petroleum in another person’s name and thought that he/she will continue to run the fishery business by using it. On January 6, 2012, the Defendant purchased Korea Forest E (29 tons, annual boarding) from D in the Korea Forest Eup in Jeju Forest on or around January 6, 2012, and transferred it in the name of 10,000 in the name of 620,000,000, not in the Defendant’s name. On January 31, 2012, the fishery business cooperative issued a new application for the tax-free petroleum card in the name of the said G and received a new application for the issuance of the tax-free petroleum card in the name of G.

On January 31, 2012, the Defendant presented a tax-free petroleum card issued under the name of G to an employee at the ship oil station of the Korea Fisheries Cooperatives in Jeju-si, Jeju-si. On January 31, 2012, the Defendant was issued a total of 482,307,805 won tax exemption amounting to KRW 292,872,872 liter in total by the same method as indicated in the list of crimes in the attached Table, and was carried out as if G actually supplied tax-free petroleum to E with a duty-free petroleum, and as if G actually carried out fishing, he was supplied with a duty-free petroleum.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement made with respect to G, H and D;

1. Each internal investigation report (specific information, such as the period of prohibition of sale and the supply of tax-free relics, and the amount obtained by deceit through illegal use of tax-free relics), and investigation report (the wife F of the suspect A and the contents of telephone conversations);

1. Attachment, such as the original register of each fishing vessel, duplicate of tax-free oil supply cards for fishing, illegal distributors and related persons, certificates of consignment sale, applications for issuance of tax-free oil cards, etc.;

1. Details of transactions in the G name bank account, and application of the statutes governing copies of passbooks;

1. Relevant Articles of the Act and punishment concerning the facts constituting the crime;