A Imprisonment of 1 year and 2 months, Defendant B, E, and F shall be sentenced to one year of imprisonment, Defendant C, and D respectively, and Defendant C and D shall be sentenced to eight months of imprisonment.

"2013 Highest 1227"

1. The fraud-free oil by Defendant G, Defendant A, Defendant B, Defendant C, Defendant C, Defendant D, Defendant E, and Defendant F is the oil supplied to farmers at the price exempted from the value-added tax, traffic tax, energy tax, environment tax, education tax, driving tax, etc. under the special taxation system to support the oil necessary for farming. A farmer meeting certain requirements may purchase the oil at the oil price (hereinafter “tax-free oil price”) at which the aforementioned tax is exempted in the market by issuing a tax-free oil purchase card with the tax-free oil allocation requirement in accordance with the tax-free oil allocation requirement by the agricultural cooperative that is the tax-free oil management organization.

Defendant

G aware of the fact that farmers growing Pacifica do not use duty-free oil as the boiler fuel and use heavy oil (one mit hereinafter referred to as "mit mith oil"), G paid tax-free oil to farmers, paid the tax-free oil, and let farmers deposit the money paid to the settlement account of the tax-free oil purchase card, and sold the duty-free oil secured by the above method to third parties by deceiving the farmers of the amount of duty-free oil, and selling it to those farmers who supplied the duty-free oil in return for calculating 300 won per 1 liter and supplying the amount of heavy oil.

Defendant

G and Defendant B’s co-offenders Defendant B are farmers who grow marria by installing two boilers for the combined use of heavy oil and light oil in the 14 greenhouses, the diesel boiler one, and the Dolet boiler 2.

Defendant

G around January 2009, at the above plastic farm, G is supplied with 20,000 litress through tax exemption in order to settle the purchase price for the above plastic farm and to Defendant B.