석유및석유대체연료사업법위반
The judgment of the court below is reversed.
Defendant
A Imprisonment for ten months, each of the defendants B and C shall be punished by imprisonment for six months.
1. Voluntary nature of the protocol concerning the examination of suspect by the prosecution against the accused A, of the gist of the grounds for appeal;
In light of the intent of the parties to the transaction, Defendant A should be deemed not to have mediated or mediated the sale of the goods via tax-free services but to have sold the goods directly to farmers.
Defendant
B, C should facilitate the unregistered petroleum sales business by lending a card terminal to Defendant A, who is an unregistered petroleum retailer, and it should be deemed that the name of credit card merchant was lent.
Nevertheless, the judgment of the court below which acquitted the Defendants of the facts charged is erroneous by misapprehending the legal principles and thereby affecting the conclusion of the judgment.
2. Summary of the facts charged
A. Since July 2008 after a farmer meeting certain requirements was confirmed by the Agricultural Cooperative, the Defendant settled the price at a tax-free price using a physical card exclusively for purchasing via tax-free goods at a registered gas station, and the gas station operator purchased via oil at a tax office having jurisdiction over the gas station and supplied it to the farmer. Since then, the gas station operator can purchase through tax exemption in the manner of receiving tax refund equivalent to the above difference at the tax office having jurisdiction over the gas station, without registering the petroleum sales business, by lending the mobile card settlement terminal in the name of the gas station from C, B, etc. operating the gas station, etc. without registering the oil sales business, and partially receiving the mobile card settlement terminal in the name of the gas station from the oil station and supplied the farmers with the purchase price through tax exemption to the farmers in cash, and by disposing the name non-distributor with the tax exemption through the name "non-data" to acquire profits equivalent to the difference.
A person who intends to operate a petroleum sales business shall register with the competent authority as prescribed by Ordinance of the Ministry of Knowledge and Economy.
Nevertheless, the Defendant: (a) around January 9, 2009, ordered K to operate a farm at the Seoyang-gu J around Goyang-gu, Seoyang-gu; (b) around 20.