The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 12 billion won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Defendant 1) In the context of erroneous determination of facts or misapprehension of legal principles, etc., Defendant 1 recognized the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Fuel) on the ground that: (a) petroleum sold at the K220, 200, was not recognized as fake petroleum; (b) was not involved in the receipt of false purchase tax invoices related to the K20, or (c) was not involved in the receipt of false purchase tax invoices related to the K20, 2015, or (d) purchased tax invoices received by the I20 and the details of transactions between G and the I20, 205, the lower court found Defendant 1 guilty of all the charges that were not compatible with the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) on the ground that the portion of selling fake petroleum products in G was actually traded in the I20, and found Defendant 20, 2015, respectively, was not included in the grounds for appeal.

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