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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. Basic facts
A. The Plaintiff and the Defendant are those engaged in petroleum sales business without being registered with the competent authorities in Spocheon-si D. The Defendant, a farmer growing Pacifica in Kangyang-gun E, installed and used a boiler for the purpose of growing it. 2) The Defendant, for the purpose of growing Pacific, purchased the oil free of duty (hereinafter “tax-free transit”) from C Cooperatives (hereinafter “C Cooperatives”) at the price exempted from value-added tax, traffic tax, energy tax, environment tax, education tax, driving tax, etc. under the special taxation system to support the oil necessary for farming. The farmers meeting certain requirements are oil supplied to the farmers at the price exempted from value-added tax, traffic tax, energy tax, education tax, driving tax, etc. under the special taxation system. The farmers, who obtained the tax-free oil allocation along with the tax-free oil allocation system, and obtained the tax-free oil purchase card from C Cooperatives, which was traded in the market by using the said card, with the tax-free oil purchase price (price) at the price of the oil traded in the market.
3) The Defendant conspired with the Plaintiff to purchase tax exemption transit but did not intend to use it for the cultivation of Pakistan even if the Defendant purchased it, on 13 occasions from December 4, 2009 to March 14, 2013, through the following methods: (a) purchased tax exemption amounting to KRW 241,711,220, and acquired the pecuniary benefits equivalent to the difference between the tax exemption price and the dutiable value (hereinafter “tax exemption transit”).
(1) The Plaintiff provided the Defendant with funds for purchasing tax-free transit through cash or account transfer.
(2) The defendant shall deposit the funds for purchasing tax-free petroleum from the plaintiff into the settlement account of the tax-free petroleum purchase card issued by the cooperative.