A with a fine of two million won, Defendant B with a fine of three million won, Defendant C with a fine of two million won, and Defendant D with a fine of two million won.

The Defendants, with the knowledge of the fact that they could easily be supplied with tax-free gasoline in the fishing industry by filing a false commission report and a fishing vessel entry report even if they do not use tax-free gasoline, received tax-free gasoline in the fishing industry entrusted by the victim to the Republic of Korea, and tried to sell it to the fishery gasoline distributor through J.

1. Defendant A

A. On January 2013, 2013, the Defendant, as the owner of “K,” a fishing vessel, submitted a tax-free petroleum supply card and a false entry and departure report, and a fishery products transaction certificate to the said officer entrusted with the duty of supplying free petroleum by the victim and submitted it to the said officer in charge of the fishery-free oil delivery, namely, upon receipt of a written order from the said employee, submitted it to the said officer in charge of the fishery-free oil delivery, and received 100,000 won of the market price from around the time to March 2013, as well as 100,000 won of the market price from around the time to around March 2013.

(b) Anyone who intends to run a petroleum selling business in violation of the Petroleum and Petroleum Substitute Fuel Business Act shall register his/her business with the competent authority;

Nevertheless, the Defendant, without registering with the competent authority, sells the tax-free gasoline of 100 liters, acquired through deception to 1.30,000 won as described in the foregoing paragraph, at the Defendant’s residence located in Bananan-gun M, the same time as described in the above paragraph (a), and sells the tax-free gasoline of 1,500 liters to J 15 times in total, each time from around that time to around March 2013.