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 is a person who has been engaged in petroleum retail business in the trade name of "B gas station in Pyeongtaek-gun, Chungcheongnam-nam from February 1996 to July 2012."

No petroleum retailer shall evade taxes or receive a tax refund or deduction by using or selling petroleum to be used by farmers, persons engaged in forestry, and fishermen for purposes of agriculture, forestry, or fisheries for other purposes.

Nevertheless, the Defendant, around January 15, 2010, sold the transit to the general public without selling it to farmers, fishermen, etc. for the purpose of agriculture, forestry, and fishery purposes, on or before December 31, 2009, filed an application for refund of tax-free oil tax amounting to 41,559 liter in the Ghana Tax Office as if he sold 41,559 liter to farmers for agricultural use, and in the same manner, received a refund of tax-free oil amounting to 21,973,00 won in total, including traffic tax, education tax, and driving tax on the above 41,59 liter from the Na Tax Office on January 26, 2010, by the same method, including: (a) from around that time to April 30, 2012, the Defendant received a refund of tax-free oil amounting to 258,244,1364,1500 won in total as indicated in the attached list of crimes.

As a result, the Defendant was refunded taxes by using and selling petroleum to be used by farmers, persons engaged in forestry, and fishermen for purposes other than those of agriculture, forestry, and fishery.

Summary of Evidence

1. Defendant's legal statement;

1. Each statement made by the prosecutor's office with respect to C;

1. Application of each of the Acts and subordinate statutes stated in the report on the quantity of oil for each specific type of oil for purchase and sale, the details of illegal refund of tax-free oil for each year/month, the list of offenses committed at the B, and the explanation related to illegal circulation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 4 (1) of the Punishment of Tax Evaders Act, and Article 106-2 (1) 1 of the Restriction of Special Taxation Act concerning the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The sentencing of Article 62(1) of the Criminal Act is suspended.