Defendant shall be punished by a fine of three million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The Defendant, in spite of the fact that the Defendant could not use the transit of tax exemption for the fishing industry to contribute to the increase of fishermen’s income through fisheries cooperatives in the Republic of Korea for purposes other than the fishing industry, he purchased tax exemption oil at low prices than the general taxation oil and used it in the boiler for himself and zers’ heating.

Around August 25, 2008, the Defendant: (a) around August 25, 2008, at the Young-gun Fisheries Cooperatives CB located in Young-gun, Young-gun; (b) did not think that the Defendant will only be used for the purpose of operation D fishing vessels owned by the Defendant; (c) prepared a fishing vessel entry report as if it was used for operation purposes, and submitted it to E.

As above, the Defendant, by deceiving the above E, received tax exemption of KRW 1,155,300 via 1,000 at the market price from the Republic of Korea. From around that time to September 7, 2012, the Defendant received tax exemption transit of KRW 19,473,300 at a total market price of KRW 13 times as shown in the crime list from around that time to September 7, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. Entry of each police statement in the F and E;

1. Each statement of the response to the request for the analysis of ingredients of oil, the current status of purchase of oil, and investigation report (limited to the suspicions of illegal use of tax-free oil and the amount obtained by deceit);

1. The Defendant asserts that his act by deceiving tax-free oil for the purpose of using it for the heating of residents in a small fishing village, such as the Defendant’s residence, is a justifiable act that does not violate social norms, and thus, is an act that is justified in believing that illegality is excluded or does not constitute a crime. However, this is merely a subjective motive for the crime, which is a reason for sentencing, and this is also a reason for excluding illegality or responsibility itself.