조세범처벌법위반
A defendant shall be punished by imprisonment with prison labor for not more than ten months and a fine not exceeding twenty million won.
When the defendant does not pay the above fine.
Punishment of the crime
1. The Defendant in violation of the Punishment of Tax Evaders Act by preparing a false statement of supply of duty-free petroleum is a person designated as a seller of duty-free petroleum for agriculture in the following cities: E, F, G, H, I, J, and K are farmers who are supplied with duty-free petroleum for agriculture while engaging in agriculture, such as plastic houses and greenhouse facilities, etc.
The government prepared a special taxation system as a part of the establishment of the agricultural foundation to support farmers with oil necessary for the cultivation of crops, and supplies transit at the price exempted from traffic tax, value-added tax, etc. (hereinafter referred to as "tax-free transit"). On the other hand, when the gas station dealing with tax-free petroleum supplies it to farmers once, it has supplied them through agricultural exemption, and has issued a detailed statement of supply from the relevant agricultural cooperative belonging to the farmers to the relevant tax office, the tax office has the above traffic tax, etc. imposed on the above traffic tax.
The Defendant and the above E, etc. abused such a tax-free oil supply system and offered payment using a debit card for the purchase of tax-free oil (tax-free oil) as if they were supplied to the actual farmers more quantity than the tax-free oil supplied to them, and offered them to acquire property benefits by refunding the corresponding tax amount.
On February 23, 2011, the Defendant conspired with E, and received a “detailed statement of tax-free petroleum supply” from the YF, following the settlement using the said E’s tax-free oil card, even though the Defendant supplied E with 2,000 liter for agricultural exemption, as if the Defendant supplied E with 2,00 liter for agricultural exemption.
For the same year
3. An application for the refund of the tax-free petroleum reduced or exempted to a public official who is not aware of the fact in the Haman Hasan, submitted an application for the refund of the tax-free petroleum reduced or exempted, along with the “detailed statement of tax-free petroleum supply,” and the tax-free diesel transit 2,000 liters as above, at that time, reduced or exempted.