A. The defendant B shall be punished by a fine of KRW 10,000,000, respectively, for six months of imprisonment.

, however, the defendant.

1. Defendant A is the representative of the farming association corporation B that carries out the joint purchase and sale of oil in Jeonsung-gun, Jeonsung-gun, and from November 2010, Defendant A managed the oil station with the trade name of “E stations” operated by the said corporation from Jeonsung-gun, Jeonsung-gun.

The defendant purchased oil through the general price, including taxes, from the oil company, such as china and sold it to farmers at the tax-free price, and then filed an application for refund of the reduced or exempted tax amount for the tax-free oil sold to farmers at the tax office every month.

No petroleum retailer shall evade taxes or receive tax refund or deduction by using or selling them for any purpose other than the prescribed purpose of tax-free petroleum.

Nevertheless, the Defendant, on November 2010, sold tax-free oil to farmers whose name is unknown, but instead sold 49,163 liters via the tax-free oil, thereby making the sales content of the tax-free oil card as if it sold 72,894 liters.

Then, on December 6, 2010, the Defendant filed an application for refund of the tax-free penalty of 23,731 liter (72,894 liter - 49,163 liter) on the basis of the sales content of the said card, and received a refund of KRW 12,547,766 from around that time to July 6, 201, and received a refund of KRW 108,009,879 in total by filing an application for refund of the reduced tax-free penalty of 204,274 liter in total eight times from that time, as shown in the list of crimes in the attached Table, from that time to July 6, 2011.

2. Defendant B, at the same time and place as in the preceding paragraph, committed the same offense as in the preceding paragraph against Defendant A, who is an employee of the Defendant.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each prosecutor's statement concerning F and G;

1. A written accusation, an application for refund of tax amount reduced or exempted, a document pertaining to the application for refund, and a full certificate of registered matters;