Fuel oil to be used by a fishing vessel in operation shall be used only on the fishing vessel for the purpose of fisheries.

Nevertheless, around 16:00 on February 21, 2012, the Defendant filed an application for the issuance of duty-free petroleum in accordance with normal procedures and received a certificate of tax-free petroleum 3,000 litresponding to the oil tank of the same fishing vessel anchored in the coast of the residence and supplied to the employees in charge of handling the duty-free petroleum in Seosan-si located in Seosan-si in the jurisdiction of the place of registry (name and name omitted) for the use in the fishing vessel.

As such, around 05:00 on May 15, 2012, a fishing duty-free transit supplied from the water cooperative for the purpose of fishery use in the above fishing vessel was used for the purpose of fishery use in the name of the child (D, 49 years old) of the defendant, other than the case parked in front of the defendant's residence, for the purpose of using it as fuel oil of the white cargo vehicle (vehicle number) in the name of the defendant (E): 20 liter in the fuel tank of the above fishing vessel by 10 liter in total from the fuel tank of the above fishing vessel to the two plastic tanks for 20 liter in the above vehicle.

Therefore, even though the difference between the tax-free oil price and the tax-free oil price are less than the general transit price, it did not pay the difference to the government of the Republic of Korea, and acquired property profits of 15,725 won

2. Determination

A. Fraud is an intentional crime that constitutes a crime of defraudation, and the intent to commit a crime must exist at the time of the act. As such, in the case of the facts charged, at least the defendant should have the awareness or intent to use it for purposes other than fishery until he/she is supplied with fishing vessels with the transit of tax exemption.

B. According to the records of this case, the Defendant is supplied with duty-free oil on February 2, 2012.