The Defendant, on September 26, 2014, was sentenced to imprisonment with prison labor for a crime of fraud at the Busan District Court on September 26, 2014, and on May 21, 2014, on April 2, 2016, to imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act, respectively, and on April 2, 2016, was completed.

[2] The Defendant, from May 2, 2017, is a person in charge of the sale of oil, the collection of claims from customers, inventory management, and the fund management, as a person in charge of the regular business of the D gas station in Kimhae-si, and F’s oil sales business of the F corporation located in Busan-gu, Busan-gu.

1. On September 2017, the Defendant: (a) demanded gambling funds and living expenses; (b) purchased the oil in custody in the petroleum terminal from F to (ju) page; and (c) taken the oil in custody in the petroleum terminal from F; and (d) taken the oil into custody in the said D gas station into custody; and (c) sold the oil as non-data to the Tank article H, who carried the oil in the said D gas station, as “D gas station with many places where it is required to cut the tax invoice without real transactions in the gas station; and (d) H requested “the place where it is possible to find out the place where it is possible to conduct the transaction of non-data”; and (e) H made a transaction of non-data at the price of oil supply at a discount of at least 13% under the value added.

“I hear the word “,” and asked for the transaction of non-data on such terms.

On or around September 13, 2017, the Defendant called the namelighter who works for G, which is the oil supplier, at the above D gas station, to request the release of the 19,808 liter (value 1,160 won per liter per supply 1,160 won) via telephone from the person who works for the oil supplier at the oil station at the above D gas station, and requested the discharge of the 19,808 liter (value 1,800 won per liter per supply value) in Busan, which is entrusted to the oil terminal located in the Gupungdong-dong of Busan, to the representative of the K gas station located in the Hahdong-dong of the Hahdong-gu in Busan, Hahdong-gu, and embezzled the above transit on the victim’s possession and kept in his/her duties at a discount of 13% value per value per 13% from the above day to October 14, 201