Tax-free petroleum exempted from value-added tax, etc. shall not be used for water-related leisure activities or vehicle fuel oil because it is restricted to be used for purposes other than fishing.

Nevertheless, on April 30, 2012, the Defendant, despite being aware of such fact, received tax-free gasoline and applied for the release of tax-free gasoline as if he were to use it for water-related leisure activities, by drinking the entire quantity of tax-free gasoline in C for the purpose of using it for water-related leisure activities.

Therefore, it was issued by the person in charge of oil delivery order, and acquired tax-free gasoline 100 liters from the same branch by receiving tax-free gasoline from the same branch, and acquired tax-free gasoline 1,500 liters (1,530,935 won) through 15 times as the contents of the attached crime list.

2. Determination

A. The key issue of the instant case is that the Defendant received tax-free oil as stated in the separate crime list, but it was actually engaged in the fishery, and thus the Defendant did not defraud the tax-free oil. The key issue of the instant case is whether the Defendant was actually engaged in fishery at the time of being supplied with the tax-free oil as stated in the separate crime list, and whether the Defendant was in the status of being supplied with the tax-free oil.

(2) Article 106-2 (Reduction or Exemption of Value-Added Tax, etc. on Petroleum Products for Agriculture, Forestry, Fishing, and Coastal Passenger Ships) (1) The value-added tax on any of the following petroleum products (referring to petroleum products under the Petroleum and Petroleum Substitute Fuel Business Act; hereafter referred to as "tax-free petroleum" in this Article) supplied not later than December 31, 2015, and the individual consumption tax on petroleum products taken out of a manufacturing place or bonded area;