except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant, as the borrower of B-business truck, has the authority to request or receive fuel subsidies from the local government with which the vehicle is registered, was entitled to receive fuel subsidies, and the Defendant would not purchase or purchase oil to move and sell to a vehicle the kind of oil consistent with the fuel of the vehicle to the vehicle at a fixed facility of the gas station or private oil station in order to receive the fuel subsidies. However, the Defendant, as the owner of the B-business truck, had the vehicle operated the tank lorri vehicle around February 2014 and sold petroleum to the truck owner by deceiving the owner of the vehicle into the normal facility of the oil station or private oil supply facility of the aforementioned D-based credit card merchant, thereby deceiving the owner of the vehicle to pay for the oil in the way of normal purchase of the oil.

On or around February 9, 2014, the Defendant: (a) was aware of the source amounting to approximately KRW 374,00 per liter, which was the sum of KRW 200-300 per liter, from the mobile-type tank oil vehicle of the above C via the mobile-type tank oil vehicle of the Gangseo-gu Busan Metropolitan City on or around February 9, 2014; (b) paid the freight driver welfare card (new card F) in the name of the Defendant to the above C; and (c) had the said C pay by using the credit card terminal in the name of the “H oil station” located in Ulsan-gun G located in Ulsan-gun, Ulsan-gun; (d) around that time, the Defendant believed that the Defendant purchased the oil normally at the above oil station, and received oil subsidies of KRW 77,152, which was calculated as KRW 345 per liter from the victim’s Gangseo-gu office to February 15, 2014; and (e) was paid from around February 15, 2014.