1. The summary of the facts charged in this case is as follows.

A. Defendant A, through the mobile card terminal from January 6, 200 to May 8, 2009, had the farmers of Goyang-si and Il-si purchase the total amount of 1,540,585 liters over 137 times from January 6, 2009 through the mobile card terminal from January 6, 200 to May 8, 200, and then, Defendant A operated a non-registered petroleum sales business by purchasing tax-free diesels equivalent to approximately 1,078,409 liters of approximately 70% among them from farmers and disposing of the rest of about 462,175 liters to their names.

B. From January 6, 2009 to May 8, 2009, Defendant B lent to A a mobile-type card terminal operated by him, and caused A to settle the amount equivalent to 350,000 litress via tax exemption using a physical card exclusively used for purchasing tax-free petroleum from farmers in Goyang-si, etc., such as Goyang-si, etc. 1 to 42, and made it easier to sell the sales slip in the name of the above gas station, and made it easier to sell the above unregistered petroleum sales business.

(c)

Defendant

C from January 7, 2009 to April 30, 2009, A lent the mobile card terminal of L station operated by it to A, and made A pay 1,094,585 litress via tax exemption using the check card exclusively used for purchasing tax-free petroleum from farmers to farmers in the field of Pakistan, etc., such as the daily sight of the crime No. 43 to 130 times per annum, and made it possible to make the sales slip in the name of the above gas station, and made it easier to sell the above unregistered petroleum sales business.

2. citing the reasoning of the judgment of the first instance, the lower court, based on the facts and circumstances stated in its reasoning, deemed that all of the facts charged in the instant case did not have evidence of a crime for the following reasons, against the Defendants.