1. Since July 2008, the Defendant: (a) purchased a farmer who meets certain requirements from agricultural cooperatives to agricultural cooperatives; (b) paid the purchase price at the tax-free diesel transit at the gas station registered by agricultural cooperatives; and (c) supplied the gas station to the farmers by purchasing the diesel transit at the tax office having jurisdiction over the gas station; and (d) subsequently, the gas station operator can purchase the transit transit at the tax office having jurisdiction over the gas station in a manner that he can refund taxes equivalent to the difference in the above payment at the tax office; (b) without registering the petroleum selling business; (c) leased the mobile card settlement terminal under the name of the gas station from C, B, etc., who operates the gas station, and supplied some of the farmers with the transit transit without tax-free transit; and (d) supplied the farmers with the purchase price for the transit without tax-free transit in cash, and (d) sold the transit to the distributor under the name of the non-resident to acquire profits equivalent to the difference.

Any person who intends to engage in petroleum sales business shall register with the competent authority, as prescribed by Ordinance of the Ministry of Knowledge Economy.

Nevertheless, the Defendant, around January 9, 200, ordered K to purchase tax-free transit 20,000 lives via a farm operated by Goyang-gu J, Seoyang-gu, Seoyang-gu, Seoul to pay 12,200,000 lives using a mobile card terminal in the name of the Lriju station located in C from C, and purchased the remainder of 137 lives from January 6, 2009 to May 8, 2009, as shown in the list of crimes in the attached list of crimes, and purchased 1,540,585 lives from Goyang-si and Pakistan-si to purchase the total of 1,540,585 lives through a total of 935,894,550 lives from among them, and purchased the remaining lives from approximately 70% 1,078,409 lives under the name of 3651 livers.

Accordingly, the defendant does not register with the competent authorities.