Defendant shall be punished by a fine of KRW 700,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

A person who intends to be paid tax-free benefits shall possess agricultural machinery and equipment necessary for agricultural management and conduct agricultural management.

On August 28, 2010, the Defendant issued a “tax-free card” that can purchase tax-free benefits from his/her name-free agricultural employee, and received an extension of the period of use of the said tax-free card every two years.

On November 20, 2011, the Defendant issued a “report on the possession of agricultural machinery subject to supply of Myeon milk” to the effect that, “The Defendant, at the time of 2011 and around November 20, 2013, the Dol Dol 8777-3, Sin Sung-gu, Sinsung, Inc., against the said agricultural employee, who was infinite, and that, “it shall be carried out agricultural management by possessing high-speed weapons.”

However, in fact, the above high-speed gun was in operation in early 2013, and the defendant was unable to do so with the above agricultural machine from that time.

The Defendant, around April 24, 2013, by deceiving the injured party of D gas stations located in Sungsung-si, by paying the amount of oil with the said tax-free card, and then by deceiving the operator of D gas stations, he/she received tax exemption from the injured party, as well as by obtaining tax exemption from the injured party once every May 17, 2013, once every time until October 12, 2013, once every time every time every time every time every October 21, 2013, once every time every time every October 21, 2013, once every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every time every

Summary of Evidence

1. Statement by the defendant in court;

1. Details of tax-free cards transactions;

1. A report on possession of agricultural machinery subject to the supply of tax-free petroleum;

1. A ledger for tax-free petroleum management;

1. Application of Acts and subordinate statutes governing photographs at A's domicile;

1. Relevant Article 347 of the Criminal Act and Article 347 (1) of the Criminal Act and the selection of fines for the crime;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The grounds for sentencing of Article 334(1) of the Criminal Procedure Act for the order of provisional payment are the oil supplied to farmers at the price exempted from value added taxes, traffic tax, energy taxes, environmental taxes, education tax, liquor taxes, etc. as a special system to support the oil necessary for farming by farmers, and the farmers meeting certain requirements.