The Defendant is a person who operates a petroleum sales store under the trade name of “E” in G, Gyeonglbuk-gun.

In order to support the oil necessary for the cultivation of crops by establishing a special taxation system for the establishment of agricultural infrastructure, the government has provided the value-added tax, traffic tax, education tax, and liquor tax exemption price, light oil, the traffic energy environment tax and the individual consumption tax exemption price.

No petroleum retailer shall evade a tax, receive a tax refund or deduction by using or selling petroleum for any purpose other than that prescribed by Presidential Decree, which is used by farmers, fishermen, etc. for agriculture, forestry or fishery business.

Nevertheless, from January 201 to June 201 of the same year, the Defendant supplied F and six farmers other than F with duty-free oil (e.g., light oil) in the gas station of the above “E” gas station from January 201 to June 201, settled as if it supplied more than 93,772 liter than the actual amount, and sold it as tax-free oil. However, the Defendant filed an application for refund of tax-free taxes from February 28, 201 to the same year.

7. By the end of 28.2, an amount equivalent to KRW 40,439,175 was refunded, including the sum of KRW 35,164,50, and the total amount of KRW 5,274,675, including the traffic energy environment 35,164,50, and the education tax of KRW 5,274,675, as shown in [Attachment Table 1 to 6] list of crimes

In addition, the Defendant received, from that time until December 2014, an amount equivalent to KRW 304,086,392 in total from 48 times, such as the list of crimes in the attached Form, and an amount equivalent to KRW 4,398,130 in total from 13 times, such as the list of crimes in the attached Form (e.g., the list of crimes).

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the prosecution with regard to H;

1. Application of Acts and subordinate statutes to an accusation, a copy of trading with farmers, a detailed statement of deposit transactions, and a request for refund of tax amount reduced or exempted for each page (Evidence No. 16, 18)

1. Relevant provisions of the Act concerning the facts constituting the crime and the Punishment of Tax Evaders when the punishment is chosen;